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2005 (3) TMI 268 - AT - Central ExciseExtract: ....... eligible for exemption as a small scale unit. All other questions such as demand of duty, if any, being time-barred and penalties to be imposed on any of the Appellants are left to be decided by the Adjudicating Authority in accordance with law and after following the principles of natural justice. All the appeals are disposed of in these manners.
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