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2006 (5) TMI 513 - AT - Central ExciseExtract: .......iew that extended period of limitation cannot be invoked against the appellants and the proviso is not applicable in the absence of the appellant being guilty of any fraud, collusion of willful misstatement of suppression of facts. Accordingly we hold the demand as barred by limitation and allow both the appeals by setting aside the impugned order.
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