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1998 (1) TMI 263 - CEGAT, NEW DELHIExtract: ....... is, therefore, clear that the price list itself has been filed under protest and duty was paid under protest, therefore, bar of limitation alleged by the Assistant collector is not sustainable. The order passed by the Collector (Appeals) is correct. Accordingly, we dismiss the appeal. The cross objection, being merely supportive is also dismissed.
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