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2013 (7) TMI 828 - CESTAT NEW DELHIInitiation of penal provisions after expiry of 5 years - Commissioner held that penal proceedings under Rule 96ZP(3) cannot be initiated after expiry of five years - Held that:- Following decision of CCE, Chandigarh Vs. Hari Concast (P) Ltd. [2009 (4) TMI 170 - PUNJAB AND HARYANA HIGH COURT] and M/S Bhawani Castings (P) Ltd. Mandi Gobindgarh Versus Commissioner Central Excice, Chd. [2010 (4) TMI 284 - PUNJAB & HARYANA HIGH COURT] - Decided against Revenue.
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