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2002 (3) TMI 88 - AT - Central ExciseExtract: .......the applicability of the extended period of limitation. It is also not necessary for us to consider the adequacy of the quantum of penalty imposed which is the issue raised in the appeal by the Revenue. 13. 8195 In the result, Appeal No. E/1633/2001-A filed by the assessee is allowed while Appeal No. E/1632/2001-A filed by the Revenue is dismissed.
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