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2002 (11) TMI 144 - AT - Central Excise
Extract:
....... exempted goods. As the show cause notice has been issued within one year of such utilization, demand is within the time limit specified in the Act and Rules. We are, however, of the view that in the facts and circumstances of the case, no penalty is imposable on the Appellants. We order accordingly. 6. The Appeal stands disposed of in above terms.