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1998 (7) TMI 393 - AT - Central ExciseExtract: .......tion of a norm under Rule 173E. It has, therefore to be held that there is insufficient basis for the demands of duty. In view of this we do not propose to answer the question as to whether the demands were barred by limitation. The demand for duty and penalty is set aside. 15. emsp Appeals allowed. Consequential relief if any, if permitted by law.
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