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2002 (3) TMI 175 - AT - Central ExciseExtract: .......by them in the manufacture of the goods cleared without payment of duty. The ld. Consultant for the appellants is also contesting the demand on limitation, since however, the appeal is allowed on merits, no findings need to be recorded on this contention. 6. The appeal is thus allowed by setting aside the order passed by the Commissioner (Appeals).
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