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1996 (7) TMI 391 - CEGAT, NEW DELHIExtract: .......on in the case of photoreceptor drum which would justify the appellant excluding their value in the assessable value of photocopiers. In the circumstances, the longer time limit was not applicable and the duty demand was barred by limitation. Imposition of penalty was not justified. Accordingly, we set aside the impugned order and allow the appeal.
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