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1996 (5) TMI 270 - CEGAT, CALCUTTAExtract: .......hem by the railways. Hence without going into the merits of the questions whether the cost of raw materials have been properly declared or not, we hold that the demand of duty is time barred. 7. emsp In the aforesaid facts and circumstances of the case, no penalty would be imposable against the appellants. Appeal is thus disposed of in above terms.
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