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1988 (1) TMI 138 - AT - Central ExciseExtract: ....... for the demand. However, for the sake of record, we would state that the demand for the period prior to 23-10-1977 would even otherwise be time barred under Rule 11 of the Central Excise Rules, 1944 as then in force. 9. In the result, we set aside the impugned orders and the demand and allow this appeal with consequential relief to the appellants.
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