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1999 (2) TMI 367 - AT - Central ExciseExtract: .......lywood and Allied Industries v. CCE as reported in 1996 (82) E.L.T. 323 wherein a similar view had been expressed. In that view of the matter, we are of the considered opinion that the appellants succeed both on merits as well as on limitation and hence the impugned order is set aside and the appeal is allowed with consequential reliefs as per law.
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