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2005 (9) TMI 464 - CESTAT, MUMBAIExtract: .......in time is a procedural lapse on the part of the appellants. It is admitted fact that the appellants had exported goods. Once the goods are exported, the question of demand of Central Excise is not sustainable. However, the lapse committed by the appellants can be condoned by taking lenient view. Accordingly, appeal is allowed. (Pronounce in Court)
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