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1999 (11) TMI 460 - AT - Central ExciseExtract: ....... sustain on grounds of limitation. We find a similar judgment made by the Tribunal in the case of Jai Mata Plywood Co. Pvt. Ltd. v. Commissioner of Central Excise 1999 (32) RLT 63 (CEGAT) . Following the law given in these two judgments, we hold that the appeals succeed on the point of limitation and allow the same with consequential relief if any.
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