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2005 (6) TMI 127 - AT - Central ExciseExtract: .......d of limitation was not invocable against the assessee. In the result, we have to hold that the entire demand of duty is time-barred. Consequently, no penalty can be sustained against them. 6. The demand of duty is set aside as time-barred and the penalty is vacated consequentially. The appeal stands allowed. (Dictated and pronounced in open court)
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