2009 (8) TMI 942

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..... Appeals) whereby the Commissioner (Appeals) held that the demand is time barred by limitation as there is no suppression on the part of the respondent with intent to evade payment of duty. 2. The contention of the Revenue is that the respondent deliberately declared the goods in question as betel nuts and wrongfully claimed the benefit of notification whereas actually the goods are areca nuts, w .....

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