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2012 (11) TMI 523 - CESTAT MUMBAIPre-deposit of duty, interest and penalty - Held that:- Show Cause Notice is issued demanding duty even beyond the period of five years. Further that the Revenue raised an audit objection and the audit para was closed as evident from the letter dated 23.02.2010 and the issue was reopened and the present Show Cause Notice was issued. Thus as the demand is time barred pre-deposit of the dues are, therefore, waived for hearing of the appeal.
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