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1996 (7) TMI 393 - AT - Central Excise
The appeal related to Modvat credit taken before filing declaration and limitation period. The Tribunal dismissed the appeal as the demand was barred by limitation since show cause notice was issued beyond 6 months of filing RT 12 return. The decision was based on the case of M/s. Brakes India Ltd. and 28 Others. The appeal was represented by Shri Murugandi, DR.
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