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2000 (8) TMI 824 - CEGAT, KOLKATAExtract: .......by the learned Advocate, which aided in confirmation of their bona fide belief that the export to Nepal would be covered by the Notification No. 175/86. As such, we find that the appellants have been able to make out a case on limitation. Accordingly, we set aside the impugned order and allow the appeal with consequential reliefs to the appellants.
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