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1988 (6) TMI 207 - CEGAT, NEW DELHIExtract: .......t. 9. In view of the above, we hold that the appellants cannot be held to be guilty of suppressing any fact with a view to evade payment of duty nor they can be taken to have cleared their goods clandestinely. The lower authority rsquo s findings that the demand was time-barred is therefore, Tmaintainable in law. The appeal in therefore, dismissed.
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