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1989 (12) TMI 181 - AT - CustomsExtract: .......to the Assistant Collector for de novo adjudication on the issue of whether the demand for duty on the cement bags is time-barred or within time. The Assistant Collector is directed to pass orders within 3 months from the date of receipt of this order after affording a personal hearing to the appellants. 21. The appeals are disposed of accordingly.
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