Appellant's Duty Credit on Granules Offsets Demand on Strips; No Malafide Intent; Limitation Period Considered.

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....Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - AT....