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2004 (1) TMI 194 - AT - Central ExciseExtract: .......nce it is found that the larger period of limitation cannot be invoked to confirm the demand under Section 11A(1) proviso, the demand as made out and the penalties under Rule 173Q, and order of interest cannot be sustained. 3. In view of the findings, this appeal is allowed on the ground of limitation only after setting aside the order in question.
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