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2001 (10) TMI 203 - AT - Central ExciseExtract: .......e, in my view, is analogous to the case of Ennore Foundries (supra). It is also observed that the lower appellate authority has not touched the time-bar question, but, again, there is no grievance against that, for the department. 6. In view of the findings recorded above, the appeal is allowed with consequential reliefs (if any) to the appellants.
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