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2007 (5) TMI 252 - HC - Central ExciseExtract: .......nder the statute. We are of the view that the proposition laid down by the Apex Court is not in any way helpful to extend the limitation under Section 35 of the Act. We have no reason to take a view different from what has been taken by the Division Bench of this Court in the case of Doaba Rolling Mills (P) Ltd. (supra). 6. The appeal is dismissed.
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