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1997 (12) TMI 594 - AT - Central ExciseExtract: .......ifferent prices were available with the Department. In view of this, the charge of suppression cannot be sustained. 8. emsp We, therefore, hold that demand beyond the period of normal duration, i.e., 6 months is time-barred. Since provision to Section 11A is not sustainable, penalty also cannot be imposed. 9. emsp Appeal disposed of in these terms.
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