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1996 (7) TMI 327 - AT - Central ExciseExtract: .......red, this issue however need not be considered. 8. emsp In the result, because the demand is barred by period of limitation and because the extended period is not available, the demand raised cannot be sustained and penalty also need not have been imposed. The order is therefore, set aside and the appeal is allowed. Consequential reliefs to follow.
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