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1985 (10) TMI 180 - AT - Central ExciseExtract: .......he back period and the appellants were liable to pay the same. It, therefore, would not make any difference whether we take the date of notification of the rules or the date of the Collector rsquo s trade notice into account. 17. emsp In the light of the foregoing discussion, we do not find any merit in the appeal which, in consequence, we dismiss.
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