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1999 (3) TMI 213 - AT - Central ExciseExtract: .......nt matter such is not the case. The Agreement was brought to the notice of the Department and afterwards the Assistant Collector approved the price list as it was filed by the Appellants. Accordingly we hold that demand of Central Excise Duty is hit by time limit and appeal is allowed on this ground itself without going into the merits of the case.
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