1998 (8) TMI 339

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....e Officer, for the Respondent. [Order]. - This is an appeal filed by the department against the decision of the Collector (Appeals) who by the impugned order has held that the demand made by the Assistant Collector was barred by limitation. 2. The respondents are engaged in the manufacture of excisable goods falling under Chapter 85 of CETA, 1985. The respondents applied under Rule 5....