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1997 (1) TMI 270 - AT - Central ExciseExtract: .......8. In the instant case the demand is for the period when Rule 57-I was not amended. Following the ratio of the Larger Bench decision I hold that the demand is hit by limitation and was time barred. 8. emsp In view of the above findings the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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