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1987 (4) TMI 342 - CEGAT, NEW DELHIExtract: .......view of the fact that Rule 232-B was not in effect during the relevant time, the protest made on the gate passes is to be accepted was valid for the purpose ef Rule 11 of Central Excise Rules in this case. Accordingly, we allow this appeal and set aside the impugned order with the direction to pay the differential duty for the period under dispute.
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