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1997 (3) TMI 638 - AT - Central ExciseExtract: .......that the penalty for the present case is required to be set aside. The papers now may be placed before the original bench for further action. (Dictated in Court). Dt. 7.3.1997 MAJORITY ORDER In terms of the majority order, it is ordered that the (i) demands raised are barred by time (ii) penalty is not imposable. As a result, the appeal is allowed.
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