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1996 (10) TMI 93 - SC - Central ExciseWhether the second proviso or the third proviso comes into play in the backdrop of facts mentioned i this case? Held that;- Having regard to the historical background of the third proviso to Section 36(2) it would be proper to hold that where the impact of the exercise of Revisional Jurisdiction is non-levy, short-levy or erroneous refund, the case would fall within the third proviso and the period of limitation would be six months as outlined in Section 11A of the Act. For the above reasons, we see no merit in these appeals
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