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2018 (5) TMI 286 - CESTAT AHMEDABADTime limitation - Penalty - N/N. 22/2003-CE dated 31.03.2003 and N/N. 52/2003-Cus dated 31.03.2003 - goods imported and procured locally free of duty and cleared to DTA - Held that: - the appellant are not eligible to the benefit of Notification No .22/2003-CE dated 31.03.2003 and 52/2003-Cus dated 31.03.2003 - extended period of limitation cannot be made applicable to the facts of the present case as the issue itself is marred with conflicting views and the matter referred to the Larger Bench for resolution - also on similar grounds penalty on the appellant cannot be imposed - appeal allowed in part.
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