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1998 (12) TMI 178 - CEGAT, NEW DELHIExtract: .......plicant in the classification list as already set out above. Consequently, we are prima facie of the view that the applicants have a strong prima facie case on question of time bar on demand of duty. Consequently, the provisions of Section 11AC for imposition of penalty also would not be attracted. Hence, we allow the stay petition unconditionally.
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