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2002 (8) TMI 702 - CEGAT, KOLKATAExtract: .......t has emerged thereafter is again LPG cylinder. As such, we find no justification for levy of duty in respect of cylinders again. Accordingly, we set aside the impugned order and allow the appeal. 4. emsp Inasmuch as the appeal is allowed on merits, the issue of limitation remains only of academic interest and the same is not being discussed by us.
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