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2004 (2) TMI 198 - AT - Central ExciseExtract: .......the duty demands on merits cannot be made. Are barred by limitation. Therefore, they cannot be upheld. There is therefore no reason for upholding the penalty and/or interest as arrived at in the order. The same are to be set aside. 7.In view of the above, the appeal is to be allowed after setting aside the impugned order. 8.Appeal allowed as above.
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