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2009 (1) TMI 935 - AT - Central ExciseExtract: .......e reasons, which are applicable for non-imposition of penalty, are applicable for non-invocation of the longer period of limitation. As such, we hold that the demand which is beyond the normal period of limitation, is barred. Accordingly, the original adjudicating authority would re-adjudicate the matter subject to limitation. (Pronounced in Court)
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