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2001 (4) TMI 335 - AT - Central ExciseExtract: ....... certificate given by the Customs formed part of the documentation. In that case, there was absolutely no ground for the authorities to have invoked the extended period by accusing the assessees of deliberate suppression. On the ground of limitation alone, the appeal deserves to be allowed and is allowed. Consequential relief, if any, is be follow.
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