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2000 (9) TMI 168 - CEGAT, COURT NO. III, NEW DELHI
Extract:
.......is barred by limitation or not does not survive. 9.Appeal Nos. E/805/94-C and E/836/95-C of the assessees are allowed. Appeal No. 136/96-C of the Department is rejected. The cross-objections filed by the assessees in this appeal stands disposed of accordingly. (The operative part of this order has already been pronounced in open Court on 1-9-2000.)