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1993 (1) TMI 252 - CEGAT, NEW DELHIExtract: ....... as on 20th January, 1982, the Department ought to have made proper enquiry and to take steps to raise the demand within the stipulated time. Since the show cause notice was issued at a later stage on 7-3-1984, we are of the view that demand was clearly barred by time. In the result we set aside the impugned order and appeal is allowed accordingly.
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