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1988 (11) TMI 271 - AT - Central ExciseExtract: .......r of the Collector classifying it under Item 68 CET. In the result, the demand for duty invoking the extended period under Rule 9(2) read with Section 11A of the Central Excises and Salt Act, 1944, is not sustainable, and the penalty imposed on the appellant is also, for the reasons discussed above, not justified. The appeal is accordingly allowed.
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