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2007 (3) TMI 524 - CESTAT, MUMBAIExtract: .......ted as the assessable value and this will apply for the period subsequent to 13-5-2003. On the plea of time bar, we agree with the ld. D.R. that such arguments are not raised in the appeals and hence no error arises in not recording any finding thereon. 6. emsp The ROM applications are accordingly allowed in part. (Pronounced in court on 30-3-2007)
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