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1999 (3) TMI 584 - CEGAT, NEW DELHIExtract: .......eriod of five years, as has been done by the adjudicating authority. Accordingly, we hold that the demand of duty is barred by time. Therefore, we set aside the demand of duty. In the facts and circumstances there is no warrant of imposition of penalty as well. Therefore, we set aside the penalty. In short, demand of duty and penalty are set aside.
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