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2001 (9) TMI 151 - CEGAT, COURT NO. II, NEW DELHI
Extract:
.......d in Section 11A(1) of the Central Excise Act. Following the ratio of Tribunal s decision in the case of Gravure Prints, supra, no penalty will also be imposable on the appellants as the demand itself is held to be time barred. We, therefore, set aside the impugned order on the aspect of limitation alone without going into the merits of the matter.