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2005 (10) TMI 455 - CESTAT, MUMBAIExtract: .......ion lists/classification declarations. We, therefore, agree with the appellants that the entire demand is barred by limitation as the ingredients of the proviso to Sec. 11A(1) are not attracted against them. We accordingly, set aside the duty demand and penalty. 4. emsp In the result, the impugned order is set aside and the appeal allowed as above.
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