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1979 (6) TMI 132 - Commissioner - Central ExciseExtract: .......e Rules, 1944. The plea put fourth by the appellant is correct as according to the said Rule, the rate of duty applicable to excisable goods in such cases shall be the rate in force on the date on which the duty is paid. I accordingly accept the appeal and set aside the order passed by the Assistant Collector, Central Excise, M.O.D. III, New Delhi.
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