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    <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the impugned order, rejecting the appellant&#039;s appeal solely on the grounds of limitation. The Tribunal found that the appellant&#039;s conscious decision to change the classification without a bona fide belief warranted the invocation of the extended period for demanding duty under the Central Excise Act.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the impugned order, rejecting the appellant&#039;s appeal solely on the grounds of limitation. The Tribunal found that the appellant&#039;s conscious decision to change the classification without a bona fide belief warranted the invocation of the extended period for demanding duty under the Central Excise Act.</description>
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