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2001 (3) TMI 494 - AT - Central ExciseExtract: .......officers would have known that the shafts were intended to transmit power to the fans, and hence were transmission shafts. These facts impel us to conclude that the assessee had no intention to evade duty. There was hence no scope for invoking the extended period. The demand is barred by limitation. 4. emsp Appeal allowed. Impugned order set aside.
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