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2000 (3) TMI 102 - AT - CustomsExtract: ....... will not be available to the department. Even in the absence of the extended period notice would be maintainable for the reasons it does not disclose material to come to prima facie condition that credit has been availed of. Accordingly it is not maintainable and duty demanded cannot be sustained. 13.Both appeals allowed. Impugned order set aside.
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