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2010 (12) TMI 476 - AT - Central ExciseDemand - Time barred - Since, there has been a suppression regarding the production in excess of the small scale exemption limit, and there has also been non-payment of duty on such clearances during the relevant financial year, and since the show cause notice has been issued within the prescribed longer period of five years applicable in such cases - Consequently, the demand of interest and imposition of equal penalty under Section 11AC of the Act are also justified - Since the law provides no scope for leniency, no such leniency can be shown to the appellants - Accordingly, the appeal is dismissed
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