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    <title>Appellant&#039;s Demand Overturned Due to Expired Limitation; Rule 11 CCR Compliance Responsibility on Department for SSI Exemption.</title>
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    <description>Non reversal of outstanding CENVAT Credit while availing SSI Exemption - Rule 11 of CCR - appellant filed the declaration for opting the exemption. Now the duty cast on the department to verify whether they have discharged their obligation u/r 11(2) - demand set aside as beyond the period of limitation - AT</description>
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