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2005 (5) TMI 153 - CESTAT, MUMBAIExtract: .......s supplies under other provisions of the policy are exempt from excise duty. 3.1 In view of the finding of no duty to liability the merits of this case and bar of limitation, the duty demands and penalty intense cannot be sustained. 3.2 After setting aside the order impugned, the appeals to be allowed. 3.3 Ordered accordingly. (Pronounced in Court)
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