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2003 (6) TMI 95 - CESTAT, NEW DELHIExtract: .......e Central Excise Act cannot be invoked. The entire demand pertaining to the period from 8-1-93 to 31-3-94 is hit by time limit specified in Section 11A(1) of the Act as the show cause notice has been issued on 12-12-97, which is beyond the normal period of 6 months. We, thus, allow the appeal on time limit without going into the merits of the case.
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