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1999 (1) TMI 107 - CEGAT, MUMBAIExtract: .......ex Ltd. v. Commissioner of Central Excise - 1996 (88) E.L.T. 734, following this judgment. 4. emsp In view of the High Court Judgment, the contention of the Departmental Representative that no time limit is provided in the Section 11D is not required to be dealt with by us. 5. emsp Accordingly the appeal is allowed and the impugned order set aside.
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