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2004 (11) TMI 132 - AT - Central ExciseExtract: .......in separate registers of inputs. Hence invocation of longer period is justified. The duty demand on the goods found within the factory is not in order. We set aside the duty demand of Rs. 2,880/-, in respect of goods seized which were inside the factory and not cleared. Excepting for this, we uphold both the orders-in-appeal and reject the appeals.
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