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1996 (7) TMI 337 - CEGAT, CALCUTTAExtract: .......ion of facts much less of any wilful nature, on the part of the appellants. In this view, the larger period of limitation in the proviso to Rule 57-I(1) of the Rules is not attracted to the case. We, therefore, hold that the show cause notice was barred by limitation. 5. emsp In the result, the impugned Order is set aside and the appeal is allowed.
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