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2009 (7) TMI 1025 - CESTAT AHMEDABADExtract: .......to be a case of mistake and lack of knowledge on the part of the assessee as also on the part of the Customs officer assessing Bill of Entry, in which case, the extended period is not available to the Revenue. 4. We, accordingly, set aside the impugned order and allow the appeal on the ground of limitation itself. (Dictated and Pronounced in Court)
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