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2010 (6) TMI 419 - CESTAT, AHMEDABADOrder – contradictory finding – demand – limitation - Para 6.1 of his order, he has held that the demand in the present case is barred by time. However, surprisingly, in Para 10, he upheld the demand and extended the benefit in respect of penalty only - no appeal by the Revenue against the findings of Commissioner (Appeals) in Para 6.1 - Commissioner (Appeals) having himself held the demand to be time-barred not sustainable - set aside the impugned order – appeal is allowed
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