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1996 (4) TMI 256 - CEGAT, NEW DELHIExtract: .......rporation v. CCE - 1990 (48) E.L.T. 26 (Tribunal) the Tribunal had held that when the main unit is fragmented into two units to wrongfully avail exemption, extended period of limitation was applicable. 16. emsp Taking all the relevant considerations into account, we do not find any merit in this appeal and the same is rejected. Ordered accordingly.
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