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There were frequent changes of the law and different circulars were issued by CBEC during the relevant time. Therefore, there is scope for a different interpretation by the appellants. - extended period can’t be invoked under the instant case.
There were frequent changes of the law and different circulars were issued by CBEC during the relevant time. Therefore, there is scope for a different interpretation by the appellants. - extended period can’t be invoked under the instant case.
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