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1997 (11) TMI 251 - AT - Central ExciseExtract: .......5-86 upto September, 1985 is clearly time barred. Since the extended period is not sustainable for demand penalty is also not sustainable See Apex Court judgment in case of CCE., v. H.M.M. Ltd. -1995 (76) E.L.T. 497 (S.C.) . In the result, without going into the merits of the case, we allow the appeal on limitation and set aside the impugned order.
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