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1993 (1) TMI 177 - CEGAT, BOMBAYExtract: .......rential duty. Hence, if the Department had any objection to the aforesaid clearance under those Gate Passes, demands should have been raised within the period of six months. The extended period is not available in the facts and circumstances of the case. I, therefore, allow the appeal and set aside the order on the ground of time bar of the demand.
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