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2000 (5) TMI 219 - CEGAT, NEW DELHIExtract: .......er Section 11A. Since the show cause notice has been issued beyond a period of six months and the proviso to Section 11A of the Central Excise Act has not been invoked, we hold that the entire demand is barred by limitation and hence, set aside the impugned order and allow this appeal on this ground alone, without going into the merits of the case.
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