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2002 (4) TMI 674 - CEGAT, MUMBAIExtract: .......he Asst. Commissioner confirming the liability to duty. In that situation, where the assessee paid the duty it would be payment pending appeal. The decision of the Tribunal therefore will not apply to the facts presently under consideration. The finding that the claim was barred by limitation does not require interference. 4. emsp Appeal dismissed.
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