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2017 (7) TMI 1192 - CHHATTISGARH HIGH COURTWhether the Customs, Excise Tax Appellate Tribunal was justified in holding that the revenue was not entitled to extended period of limitation? Held that:- The Tribunal has rendered the impugned decision by considering the relevant facts and materials. The decision so rendered is fundamentally in the realm of questions of facts and do not generate any substantial question of law to be answered in favour of the Revenue in this appeal under Section 35 G of the Central Excise Act, 1944. Appeal therefore fails and is dismissed.
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