2006 (9) TMI 462

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Full Text of the Document

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..... [Order]. - After hearing the Ld. DR in support of the revenue's appeal. I find that the Commissioner (Appeals) has set aside the demand of duty on the ground that the same was raised even after expiry of five years. For better appreciation, relevant paragraph of the impugned order is reproduced below:- "I find that the demand covered was relating to illicit removal during the period fro....