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1997 (7) TMI 440 - CEGAT, CALCUTTAExtract: .......ty for a fresh adjudication in accordance with principle of natural justice. 6. emsp The plea of limitation and of availability of Modvat credit if the disputed products are found to be dutiable taken by the ld. Advocate before us, will be considered by the adjudicating authority in the de novo proceedings. Appeal is disposed of in the above terms.
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