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1997 (11) TMI 257 - CEGAT, NEW DELHIExtract: .......s clandestinely manufactured and got erected the steel tank. Therefore the proviso to Section 11A or Rule 9(a) cannot be invoked in the present case and the demand is hit by time bar. Therefore, without going into the merits of the matter, we set aside the duty demand and imposition of penalty, only on the ground of limitation. We allow the appeal.
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