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2004 (10) TMI 189 - CESTAT, MUMBAIExtract: .......erits in the plea made that the demands are barred by limitation. 8.We do not find any reason to upheld any less charge of duty. We, therefore, find no reason especially of invocation of large amounts of penalties under the Central Excise Rules in all the appeals herein. 9.In view of the findings, the order is set aside and the appeals are allowed.
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