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2000 (7) TMI 127 - AT - Central ExciseExtract: .......rcumstances, he requested to allow the appeal. 3. In the facts and circumstances and in view of the fact that the Tribunal has allowed the appeal filed by the party with consequential relief, the question of time-bar does not arise as it was rightly argued on behalf of the assessee. In view of the settled position the appeal is allowed accordingly.
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