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1988 (1) TMI 178 - AT - Central ExciseExtract: .......tion of valuation also. 11. In the result, Excise appeals 2138/84 and 2147/84 are dismissed as time barred. Appeal Nos. 1150/83 and 1151/83 and 545/85 are allowed and orders of the lower authorities are set aside, remitting the matter to the original authorities as mentioned earlier for readjudication in the light of the principles mentioned above.
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