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1998 (12) TMI 249 - CEGAT, MUMBAIExtract: .......arise the question of merits. In this view of the matter we are satisfied, as observed earlier, that the appellants have made out a case that the demand is hit by limitation under Rule 57-I of the Central Excise Rules. 5. emsp The impugned order is set aside and the appeals are allowed. The appellants be entitled to consequential relief as per law.
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