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2006 (11) TMI 494 - AT - Central ExciseExtract: .......aat Ispat Limited and the appellant cannot be directed to reverse the said credit as held by the adjudicating authority and the Commissioner of Central Excise (Appeals). 4. emsp It is also found that the demand is time barred as Show Cause Notice issued beyond the period of limitation. 5. emsp In the result, appeal is allowed. (Pronounced in Court)
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