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1993 (2) TMI 114 - SUPREME COURTExtract: ....... that the appellant bona fide believed that the goods manufactured by it were embroidered fabric and as such entitled to exemption under law. We, therefore, uphold the findings of the courts below that Rule 9(2) of the Central Excise Rules, 1944 was applicable and as such the recovery was not barred by limitation. The appeal is dismissed. No costs.
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