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1974 (10) TMI 96 - HC - Central ExciseExtract: ....... of the Central Excises and Salt Act, 1944. In view of this legal position, the Collector of Central Excise was justified in rejecting the appeal on the ground of limitation. The revision authority has merely confirmed the order of the Collector of Central Excise, and we do not think that there is any justification for interfering in this Petition.
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