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2005 (7) TMI 195 - AT - Central ExciseExtract: .......al Excise duty. Hence, proviso 1 to Section 11A cannot be invoked and the demand is time-barred. Therefore, we set aside the duty demand. Once the duty demand is set aside, no penalty can be levied. In these circumstances, we set aside the Order-in-Original and allow the appeals with consequential relief. (Pronounced in the open Court on 14-7-2005)
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