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2005 (7) TMI 409 - CESTAT, BANGALOREExtract: .......arger period. The demands have been raised on the basis of RT 12 returns. The demands are beyond normal period. Therefore, the same is hit by time-bar. The duty demand and penalty in this case is set aside solely on the ground of time-bar. The appeal is allowed. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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