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1990 (2) TMI 187 - AT - Central ExciseExtract: .......o the credit of duty availed and should have paid back to the department. On the other hand, if the department was to raise the demand, it has to be governed by substantive provisions of limitation for raising such demand under Section 11-A of the Central Excise Act. Eventually the demand being hit by limitation, the appeal succeeds and is allowed.
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