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2001 (9) TMI 186 - AT - Central ExciseExtract: .......ad been contravened there must also be a basis to invoke the extended period of limitation. In the case before us neither of this is present. The notice issued to the appellant is therefore without authority of law and the order confirming the order proposing the demand is not maintainable. 4. The appeal is allowed and the impugned order set aside.
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