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1998 (12) TMI 175 - AT - Central ExciseExtract: .......mand of duty made against the appellant. Since the demand of duty has been set aside, the penalty also would not be sustainable because no offence of wilful mis-statement or any guilty knowledge can be made against the appellants. In short, the appeal is allowed on the question of limitation alone and the impugned order to that extent is set aside.
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