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1996 (7) TMI 276 - AT - Central ExciseExtract: ....... that in these circumstances, only normal period was available to the Department and the extended time limit was not available and, therefore, the demands are time barred. 24. emsp We are also of the view that in the above circumstances, there was no cause for imposition of penalty. We, therefore, set aside the impugned order and allow the appeals.
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