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1998 (4) TMI 291 - CEGAT, MUMBAIExtract: .......here was nothing to stop it to conclude that soda ash was not intermediate product. Therefore the department is aware of the processes involved. The charge of suppression or misdeclaration will not apply. Therefore the notice which was issued for credit filed on 1987 to 1991 is barred by limitation. 9. emsp Appeal allowed. Impugned order set aside.
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