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    <title>2007 (5) TMI 616 - SC Order</title>
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    <description>The Supreme Court upheld the High Court decision that the Limitation Act, 1963 does not apply to proceedings under the Central Excise Act, following the precedent set in India House v. Kishan N. Lalwani - 2003 (9) SCC 393. The special leave petition was dismissed.</description>
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