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2000 (10) TMI 981 - AT - Central ExciseExtract: .......poses of limitation under the revisions of Rule 57I, which cannot be extended even in case of provisional assessment. Accordingly, we hold that the demands of duties involved in the present appeals are barred by limitation. We set aside the impugned order and allow the appeals with consequential reliefs to the appellants. (Pronounced in the Court).
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