2014 (7) TMI 780

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..... ,142/- on the ground that the issue is revenue neutral - Held that:- there is no material to even, prima facie, suggest that there was any fraud, collusion or willful misstatement or suppression of facts or controversy of the provisions of the Act or the Rules on the part of the assessee with intent to evade payment of duty - Decided against Revenue. - Tax Appeal No. 415 of 2013 - - - Dated:- 1- .....

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