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2011 (1) TMI 1421 - AT - Central ExciseExtract: ....... other unit without issuing any show-cause notice, is not sustainable. In the circumstances, without going into the issue of manufacturing or other issue of goods manufactured on job work basis, we find that the demand is time bar, hence, set aside and the penalties are also set aside. Appeals are allowed. Dictated and pronounced in the open Court.
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