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2003 (12) TMI 175 - AT - Central ExciseExtract: ....... a period of six months under the provisions of Section 11A(1) of the Act. In the present matter, no such mala fide intention has been brought on record. We, therefore, hold that the entire demand of duty is time barred. As the demand itself is held time barred, no penalty is imposable on either of the Appellants. Thus both the appeals are allowed.
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