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1999 (8) TMI 667 - CEGAT, NEW DELHIExtract: .......s as they had claimed the benefit of Notification No. 175/86 and once its operation was suspended by Notification No. 202/86 the department, while assessing the RT-12, should have pointed out the same and demanded the excise duty within the specified time under Section 11A. The demand is thus hit by time-limit and accordingly the appeal is allowed.
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