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1984 (4) TMI 169 - CEGAT, MADRASExtract: ....... 3 months for the purpose of preferring the appeal to the Central Board of Excise and Customs should commence from the date of receipt of the order of the Collector of Central Excise, Hyderabad or from the date when the demand was issued by the Assistant Collector of Central Excise in pursuance of the order of the Collector of Central Excise. rdquo
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