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2007 (10) TMI 607 - AT - Central ExciseExtract: .......ted 9.7.04. (b) The benefit of exemption in terms of notification no. 6/02 is not available to the product in dispute for the period prior to 9.7.04. (c) The demand for the period prior to 9.7.04 is barred by limitation. 5. In the light of the above, we set aside the demands confirmed and penalties imposed upon the appellants and allow the appeals.
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