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1999 (6) TMI 92 - AT - Central ExciseExtract: .......in support of this plea. On the other hand, on plain reading of Notification No. 186/84-C.E., it is obvious that it could not be available to the appellant using inter alia, non-duty paid ingots. Hence larger limitation of five years has been rightly invoked by the authorities below in confirming the demand of duty. In short, appeals are dismissed.
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