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2000 (5) TMI 900 - CEGAT, CHENNAIExtract: .......question of limitation under erstwhile Rule 10 of the C.E. Rules covers a situation where a demand is raised. Therefore it has no applicability to the facts of this case 6. emsp In view of the above finding, I do not find any merits in the Revenue rsquo s appeals which compels me to interfere with the order impugned. Hence the appeals are rejected.
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