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1964 (7) TMI 56 - HC - Central ExciseExtract: .......de under rule 9(2) on the contravention of clause (1) of that rule i.e., on the goods having been removed clandestinely without there having been an assessment and with out the duty chargeable on them having been paid. No question of the demand being time-barred can, therefore, arise and rule 10 clearly has no application. (33) Petitions dismissed.
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