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2004 (12) TMI 537 - CESTAT, NEW DELHIExtract: .......Rule 10 of the Central Excise Rules, 1944. Thus, following the ratio of the Supreme Court decision in the case of Cotspun Ltd. (supra), the demand for normal period of six months can also not be raised against the appellants. Accordingly, we set aside the demand and allow the appeal. (Operative part of order pronounced in open Court on 24-12-2004).
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