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2005 (3) TMI 529 - AT - Central ExciseExtract: .......strate the manufacture of the said entities and also as regards time-bar and penalties in this case. All issues are kept therefore open and left for the appellants to raise before the adjudicating authority who will arrive at the appropriate decision thereon. 4. emsp In view of above, these appeals are allowed as remand to the original authorities.
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