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1997 (11) TMI 264 - AT - Central ExciseExtract: .......hey constitute a part of the apparatus and in which they do not. Therefore, a generalisation is best avoided). 21. emsp Further in view of the above position, the question of time bar itself becomes redundant. 22. emsp In view of the above discussion, the impugned order is set aside and the appeal is accepted as already announced in the open court.
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