2008 (1) TMI 760

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..... cate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  Heard both sides. 2. The Lower Appellate Authority has allowed the benefit to the Respondents on the ground of limitation. The Department's appeal before us states that the respondents have made a deliberate misdeclaration of the excisable products as "Tyres and Tubes for power tiller" as 'Other' instead of .....

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