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1998 (4) TMI 271 - AT - Central ExciseExtract: .......eclaration attributed to the appellants is not sustainable. Hence, we set aside the demand of duty as barred by time as well. In view of the above finding, there is no question of imposition of any penalty. Therefore, the penalty imposed is also set aside. 10. emsp In short, the appeal is allowed with consequential reliefs to the appellants herein.
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