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2009 (5) TMI 689 - CESTAT, MUMBAIExtract: .......992 after a period of nine years. But in order-in-original, no provisions of law were mentioned under which the Less Charge Demand was raised. The Less Charge Demand is barred by limitation as per stipulated period under Section 28 of the Customs Act, 1962. Accordingly the order-in-appeal is upheld and the appeal is dismissed. (Pronounced in Court)
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