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2006 (4) TMI 361 - AT - Central ExciseExtract: .......here is no ground for invoking the extended period. In these circumstances, the impugned order of the Commissioner has no merit. Since, the product is not excisable, no demand of duty can be raised. On that ground the OIA is also is liable to be set aside. Hence, we allow the appeals with consequential relief. (Pronounced in open Court on 5-4-2006)
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