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1997 (12) TMI 210 - CEGAT, NEW DELHIExtract: .......ellant is not entitled to the benefit on merits but in view of the position outlined above the department rsquo s case regarding extended period of limitation is not established. 9. emsp We therefore, hold that demand beyond the period of six months was time barred and there was no justification for imposition of penalty in the above circumstances.
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