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1994 (8) TMI 88 - AT - Central ExciseExtract: .......hed by the appellant to calculate the value of clearances based on tariff value and to take appropriate action thereafter. This has not been done, and each of the four show cause notices is barred by limitation. In the light of this position, we do not consider it necessary to go into the merits of the case. 6. In the result, the appeal is allowed.
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