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1997 (11) TMI 163 - CEGAT, NEW DELHIExtract: .......the duty. Therefore the provisions of Section 11A of the Central Excise Act, 1944 for extended period are not applicable in the present case. Hence the demand beyond six months from the issue of show cause notice is time barred. Therefore, the penalty imposed in the impugned order is set aside. 14. emsp The appeal is disposed of as indicated above.
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