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1986 (9) TMI 93 - HC - Central ExciseExtract: ....... held to be correct then no duty could be demanded in this case of any contravention under Rule 173H if duty paid goods are returned after 6 months from the date of payment of duty? Such a situation will obviously be not tenable. 2. Consequently, we direct the Tribunal to set out the material facts necessary to decide the aforesaid three questions.
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