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1999 (12) TMI 518 - CEGAT, MUMBAIExtract: ....... question of limitation would not be applicable vide Rule 233B of the Central Excise Act. The limitation is binding on the departmental officers and this is what judgment of the Supreme Court in the case of Mafatlal Industries v. Union of India - 1997 (89) E.L.T. 247 (S.C.). Hence following the same, the appeal stands dismissed as devoid of merits.
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