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2011 (1) TMI 71 - CESTAT, NEW DELHIDEPB licence - more than one DEPB licence holders who were the exporters who have allegedly indulged in fraud to get ineligible DEPB scrips - SDR submitted that the DEPB scrips have been obtained by mis representation and fraud by the licence holders - appellant has not chosen to initiate any civil/criminal proceedings against the seller of DEPB scrips - appellant was not guilty of any offence as mentioned in the proviso, the duty demand could not have been made for the extended period under the proviso to Section 28 - appeal succeeds on the ground of limitation and allowed
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