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2007 (10) TMI 202 - AT - Central ExciseNot. 25/03 clears that only on the value of the grey fabrics credit can be taken declaration filed disclosing the stock appellants werent sure about the above fact so in decelerations, value of unprocessed goods were shown on the higher side if assessee was not clear about the condition of notification he could seek the assistance of their jurisdictional authorities as no help was sought by assessee, demand cannot be held to be barred by limitation personal penalty vacated
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