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2002 (11) TMI 422 - CEGAT, NEW DELHIExtract: .......nable against the appellant. The extended period contemplated in the proviso is not attracted. The demand is hit by limitation. Once duty demand is not sustainable, the question of penalty does not arise. 5. emsp In view of the foregoing, the impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellants.
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