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2005 (7) TMI 393 - CESTAT, MUMBAIExtract: .......iled by them as also the declaration filed under Rule 57G clearly spelting that the inputs as also the final product fall under Heading 39.20, in which case, no positive suppression can be attributed to the appellant so as to justifiably invoke the longer period of limitation. Appeal is disposed off in above terms. (Pronounced in Court on 8-7-2005)
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