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1997 (11) TMI 206 - CEGAT, CALCUTTAExtract: .......l of credit is barred by time as well inasmuch as the show cause notice had been issued on 23-12-1983 and the credit of duty was taken in March, 1983. 4. emsp In view of the above, the objection taken by the Revenue as pointed out by the learned Advocate is merely hyper-technical in character. The appeal is allowed both on merits and on limitation.
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