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2007 (10) TMI 421 - GUJARAT HIGH COURTLevy of excise duty - limitation - constitutional validity of Section 4A of the Central Excise Act, 1944 - Held that:- petitioners had moved this Court within a period of one month from the date of receipt of the impugned order of the Commissioner (Appeals), petitioners filed appeals against order of the Commissioner (Appeals) within one month from today, the Tribunal shall hear and decide the appeals on merits without raising the bar of limitation, appeal disposed off
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