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1985 (9) TMI 190 - AT - Central ExciseExtract: .......after a due hearing to the appellants and (3) emsp in any case, the appellants would be entitled to the benefit of the time limit of six months under rule 10 if any duty is ultimately found to be payable by them after fresh adjudication of their entitlement to exemption ordered by us at (2) above. The appeal is partially allowed in the above terms.
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