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1980 (8) TMI 90 - GOVERNMENT OF INDIAExtract: .......o estoppel against a taxing statute. If legally the goods manufactured by the petitioners are leviable to duty, they can certainly be asked to pay the duty so leviable. The Appellate Collector has already held that the demands for the period beyond the limitation of one year would be time-barred. The revision application is disposed of accordingly.
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