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2008 (12) TMI 582 - AT - Central ExciseExtract: .......nue and the report of the Chemical Examiner which was obtained in 2000 could as well have been obtained as soon as the classification declaration was filed. In view of the above, we feel that Revenue has not been able to justify to invocation of extended period under Section 11A and therefore we allow the appeal on limitation. (Pronounced in Court)
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