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    <title>1996 (11) TMI 205 - CEGAT, MADRAS</title>
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    <description>The Tribunal allowed the appellants&#039; plea on limitation, holding that the demand for duty was barred by limitation as the charge of suppression with intent to evade duty was not substantiated. The Tribunal did not address the merits of the case regarding the excisability of the goods, leaving it open for consideration without making any specific observations.</description>
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      <description>The Tribunal allowed the appellants&#039; plea on limitation, holding that the demand for duty was barred by limitation as the charge of suppression with intent to evade duty was not substantiated. The Tribunal did not address the merits of the case regarding the excisability of the goods, leaving it open for consideration without making any specific observations.</description>
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