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1999 (8) TMI 756 - CEGAT, NEW DELHIExtract: .......ession cannot be sustained in the present case and that the appellants having been put to notice for the first time regarding change of classification to Chapter 46 on 14-3-1989, the demand of duty would be wholly barred by time. 4. emsp In short, the impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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