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2018 (5) TMI 189 - CESTAT AHMEDABADTime limitation - suppression of facts - Held that: - A perusal of the classification list filed by the appellant in the year 1991, 1992 & 1993 clearly show that the product has been correctly described and Revenue has accepted the classification claimed by the appellant - there was no mis-declaration on the part of the appellant as they had declared the product correctly and claimed the classification as per their understanding of the issue. No case has been made out by Revenue to sustain the invocation of longer period of limitation - appeal allowed on the ground of limitation.
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