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2000 (10) TMI 760 - CEGAT, KOLKATAExtract: .......We also agree with the learned Consultant that the demand of duty having been raised beyond the normal period of six months without making any allegation of Suppression or mis-statement in the show cause notice and without invoking the proviso to Section 11A, is barred by limitation. As a result, we allow the appeal on merits as also on limitation.
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