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1984 (2) TMI 345 - AT - Central ExciseExtract: ....... show cause notice demanding a duty for this period was issued on 1st September, 1975 i.e. after expiry of one year period. The demand was, therefore, clearly time-barred. It is, therefore, not necessary to go into the merits of the classification of the goods in question. The order of the Appellate Collector is set aside and the appeal is allowed.
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