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2007 (10) TMI 202 - CESTAT, NEW DELHINot. 25/03 clears that only on the value of the grey fabrics credit can be taken – declaration filed disclosing the stock – appellants weren’t sure about the above fact so in decelerations, value of unprocessed goods were shown on the higher side – if assessee was not clear about the condition of notification he could seek the assistance of their jurisdictional authorities – as no help was sought by assessee, demand cannot be held to be barred by limitation – personal penalty vacated
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