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2005 (7) TMI 598 - AT - Central ExciseExtract: .......uch I am of the view that the demand in question is hopelessly barred by limitation and on this short point itself and without going into the merits of the case, I set aside that part of the impugned order vide which demand has been confirmed and penalty imposed and allow the appeal with consequential relief to the appellants. (Pronounced in Court)
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