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1976 (11) TMI 191 - Commissioner - Central ExciseExtract: .......e Central Excise Officers. This being the position rule 10A would not apply and the enabling rule to recover the short levy was rule 10 of the Central Excise Rules. Under Rule 10 of the Central Excise Rules his demand is time-barred. Therefore on this question of time bar I vacate the order of the Assistant Collector and allow consequential relief.
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