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2002 (11) TMI 707 - CEGAT, MUMBAIExtract: ....... bar imposed under Rule 57F(4) would not operate and there would be no reason to disallow the recredit in spite of the marginal delay. 4. emsp For the limited purpose of verification of the aspect of not taking credit under rule 57A the proceedings are remanded to the Assistant Commissioner/Dy. Commissioner. 5. emsp The appeal is allowed by remand.
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