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1996 (4) TMI 299 - AT - Central ExciseExtract: .......d and there is no provision under the law to ask the assessee to pay duty voluntarily we set aside the demand. We also set aside the penalty in view of the fact that there was a utter confusion regarding interpretation of the Notification No. 105/80 coupled with the fact that the demand was time barred. 4. emsp In the result, the appeal is allowed.
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