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1996 (11) TMI 191 - CEGAT, BOMBAYExtract: ....... made by the Collector under Section 11D, which is in the form of an advice, has to be construed in the context of the provisions of Section 11A of the Central Excise Act and when it is so construed, it goes beyond a period of 6 months and is hit by time bar. The extended period cannot be invoked in this case. 6. emsp We therefore allow the appeal.
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