2009 (10) TMI 713

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..... The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the demand is time barred 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 t .....

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