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1995 (7) TMI 160 - AT - Central ExciseExtract: .......fore, difficult to resist the conclusion that the extended period would not apply to the facts and circumstances of this case. The demand must, therefore, be held to be barred by limitation. It follows that the Collector rsquo s Order confirming the duty and imposing penalty does not survive. We, therefore, allow the appeal and set aside his Order.
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