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2007 (12) TMI 401 - AT - Central ExciseExtract: .......that there is nothing on record to show the appellant rsquo s involvement, we hold that the demand is barred by limitation and appellant is not liable to any penalty. We, accordingly, set aside the impugned order in so far as the same relates to the appellant and allow the appeal with consequential relief to him. (Pronounced in Court on 20-12-2007)
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