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2001 (4) TMI 351 - AT - Central ExciseExtract: .......these elements were not available, the demand can be enforced for a period beyond six months. In this case, therefore, both under proviso to Section 11A(1) and under Rule 196, limitation is not applicable, therefore, the contention of the appellant that the demand is time-barred, is rejected. The impugned order is upheld and the appeal is rejected.
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