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2000 (5) TMI 95 - AT - Central ExciseExtract: ....... of 5 years against the appellants and we hold that the demand is hence barred by limitation. The penalty imposed upon M/s. SKN Gas Appliances is also set aside as unsustainable, since no show cause notice was issued to them. 9. In the result we set aside the impugned order for all the above reasons, and allow the appeals with consequential relief.
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