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1996 (10) TMI 242 - CEGAT, NEW DELHI
Extract:
.......e valuation of the goods shall be as per law laid down in Ujagar Prints case (e) the demand are hit by limitation as they are beyond 6 months (f) the penalty is set aside. 29. emsp In the result, the impugned order is modified to the extent stated above and the appeal along with the Misc. Application No. E/550/Misc./96-C are disposed of accordingly