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2017 (1) TMI 535 - CESTAT MUMBAIValuation - demand of duty on clearance value - time limitation - Held that: - it is clear that the entire fact of removal of input as such and the duty payable on the same was declared by the appellant. However, the show-cause notice was issued belatedly on 21/01/2003, i.e. after the stipulated time period of one year provided under Section 11A (1). Since there is no suppression of facts on the part of the appellant, the entire show-cause notice is time barred - appeal allowed on grounds of limitation - decided in favor of assessee.
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