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2003 (9) TMI 585 - CESTAT, NEW DELHIExtract: .......fraud, wilful misstatement, suppression of facts, etc. As there is no suppression of facts, as RT 12 Return along with invoice were submitted, the demand is hit by time-limit specified under Rule 57U. We, therefore, set aside the impugned Order on the aspect of time-bar itself without going into the merits of the matter. The Appeal is thus allowed.
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