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1999 (2) TMI 204 - CEGAT, MUMBAIExtract: .......teel wire rods suitable for their intended application by themselves amounted to manufacture. 11. emsp The extended period contained in the proviso to sub-rule (1) of Rule 57-I therefore would not be applicable. The demand is entirely barred by limitation. Consequently penalties are not imposable. 12. emsp Appeals allowed. Impugned order set aside.
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