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2001 (4) TMI 162 - AT - Central ExciseExtract: .......not excisable goods. In fact being manufacturer of electric fans, the appellants would be fully aware of the excisability of the said stators and rotors. As such we find that the longer period of limitation has rightly been invoked by the adjudicating authority. 9.In view of the foregoing we do not find any merits in the appeal and reject the same.
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