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2018 (3) TMI 1538 - CESTAT KOLKATACENVAT credit - time limitation - It is alleged in the show-cause notice that the closing balances of inputs lying in stock after physical verification were reduced to the extent of the quantity found short - Held that: - It is seen that the lower authorities have not examined the issue of limitation. Hence, it is required to be examined by the lower authorities - appeal allowed by way of remand.
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