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2008 (8) TMI 776 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-II
Extract:
.......nly succeeded on merits, but also on time-bar aspect and consequently, the penalties imposed under various sections (i.e. 76, 78 and 77) and interest confirmed under Section 75 of the Act also do not survive. 6. Accordingly, I allow the appeal by setting aside the impugned order passed by the Assistant Commissioner, Central Excise, Satara Division.