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1995 (12) TMI 109 - AT - Central ExciseExtract: .......e plea that extended period of limitation for demanding duty cannot be invoked has lot of force. Therefore the duty beyond six months is hit by the bar of limitation. Having regard to the circumstances of the case the quantum of penalty also needs to be lowered and it is accordingly reduced to Rs. 10,000/-. Appeal is disposed of in the above terms.
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