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2000 (8) TMI 835 - CEGAT, KOLKATAExtract: .......ication List. It is also seen that the appellants had been clearing the said product at nil rate of duty for a long period of seven years starting from March, 1989 onwards. As such, we feel that the Commissioner (Appeals) has rightly held the demand to be barred by limitation. No merits are found in the Revenue rsquo s appeal. The same is rejected.
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