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1998 (1) TMI 211 - AT - Central ExciseExtract: .......nths, the demand in this case cannot be sustained and is accordingly set aside. 4. emsp In the result, while holding that the benefit of Notification 38/78 is not available to the respondents herein, the demand in the present case falls to the ground as it is barred by limitation. 5. emsp The appeal is disposed of in the above terms. The CO abates.
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