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1993 (11) TMI 157 - CEGAT, BOMBAYExtract: .......it. In view of the fact that the materials particulars were available before the Department at the time of verification and the entry of the inputs, the extended period may not be applicable. Hence, the Collector is justified in allowing the appeal of the respondents on the ground of time-bar. In the result, the appeal from the revenue is rejected.
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