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1998 (6) TMI 292 - AT - Central ExciseExtract: .......epartment was not justifying in invoking the larger period including in the case of C.C.E. v. H.M.M. Ltd. reported in 1995 (76) E.L.T. 497. In the facts and circumstances and in absence of allegation of suppression, the Department is not justified in invoking the larger period, accordingly demand is barred by time. In the result, appeal is allowed.
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