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1991 (12) TMI 169 - CEGAT, BOMBAYExtract: ....... the amended Rule 57-I. In the absence of any allegation of suppression, fraud etc. made in the show cause notice, the normal time limit of six months is applicable. Since the credit has been taken during the period from 1-6-1987 to 30-6-1987 and the notice has been served on 6-10-1988, the demand is hit by time bar. I, therefore, allow the appeal.
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