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2000 (1) TMI 611 - CEGAT, NEW DELHIExtract: .......from duty resulting in evasion of payment of duty. 4. emsp In the light of the above discussions, we hold that the proviso to Section 11A of the Central Excise Act, 1944 is not attracted in the present case. 5. emsp In the result, we set aside the demand as time barred and also set aside the penalty and allow the appeal on the ground of limitation.
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