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2008 (12) TMI 506 - AT - Central ExciseDemand - Time Limitation - penalty u/r 173Q - Held that: - Tribunal’s decision in George Maijo & Co. v. Collector of Central Excise relied upon [1987 (1) TMI 319 - CEGAT, NEW DELHI] where it was held that once the penalty imposed under Rule 173Q for which the essential ingredient is intention to evade payment of duty, has been set aside, the demand of duty is barred by limitation for the reason that the Show Cause Notice has been issued beyond the normal period of limitation - appeal allowed.
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