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2001 (4) TMI 499 - AT - Central ExciseExtract: ....... column (2) of the said notification. We find that there is no cause made out even in merits. (d) emsp In view of the fact that no demand can be determined and also the demands are barred by limitations, we cannot find any reason revoking in penalty of manufacturer and the Managing Director. 6. emsp In view of our findings, the appeal is dismissed.
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