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1997 (9) TMI 110 - SUPREME COURTExtract: .......ed by the assessee had been duly approved under which the removal was made. 5.We are, therefore, satisfied that the proviso to Section 11A is not attracted in the present case. That being so, the show cause notice is clearly beyond the available period of limitation. This alone is sufficient to allow the appeal. 6.The appeal is accordingly allowed.
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