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2004 (7) TMI 569 - AT - Central ExciseExtract: .......formula laid down by the Apex Court in Ujagar Prints case 1988 (38) E.L.T. 535 (S.C.) . We, hence, agree with the appellants that the extended period of limitation is not available to the department, and accept the plea that the demand is barred by limitation. 4. emsp We, therefore, set aside the duty demand and the penalties and allow the appeals.
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