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2003 (2) TMI 123 - AT - Central ExciseExtract: .......r the expiry of normal statutory period prescribed under the law. Therefore, the demand is time-barred. 8. In view of the discussion made above, the impugned order of the Commissioner (Appeals) cannot be legally sustained and the same is set aside. The appeal of the appellants is allowed with consequential relief, if any, permissible under the law.
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