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1992 (3) TMI 182 - AT - Central ExciseExtract: .......adjudicating authority for de novo adjudication on the issue of the demand being time barred in the light of the evidence produced by the respondents. The cross objection abates. 11. In the result we set aside the impugned order on merits and remand the time bar issue to the Collector of Central Excise. The appeal is disposed of in the above terms.
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