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1983 (10) TMI 266 - CEGAT NEW DELHIExtract: .......e note that substantial relief has already been given by the Collector (Appeals) on the ground of limitation under Rule 10 of the Central Excise Rules. For the reasons we have set out above in detail, we do not find any valid ground for further relief. We accordingly confirm the Order-in-Appeal of the Collector (Appeals) and reject these 5 appeals.
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