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2008 (7) TMI 745 - AT - Central ExciseDemand - non-challenge of Assessment order - Held that: - It is the fact the Bills of Entry were finally assessed by the authorities and duty liability was discharged by the respondent. Subsequently, short levy demand under Section 28 has been raised from the appellant, which is unsustainable on the ground that the assessment of the said B.O. Entry has not been challenged by the authorities - since the Revenue has not challenged the assessment of the Bills of Entry, the impugned order, vide which the Order-in-Original has been set aside is correct and does not suffer from any infirmity - appeal dismissed - decided against Revenue.
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