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2008 (5) TMI 47 - AT - Central ExciseStorage loss - Whether demand u/r 223A of the erstwhile CER is governed by Section 11A of CEA - allegations of clandestine removal invoking Sec. 11A – appellants plea is Sec. 11A cases are different from Rule 223A cases - Rule 223A itself provides for permissible losses – held that Section 11A & Rule 223A deal with different situations and that the period of limitation prescribed u/s 11A is not applicable to a situation contemplated u/r 223A - demand u/r 223A is not governed by Sec. 11A
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