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1989 (11) TMI 162 - CEGAT, NEW DELHIExtract: .......payment of duty. However, the claim was filed only on 27-12-1980 i.e. after 6 months even calculated from the end of the financial year 1979-80. The claim is barred by limitation under Section 11B of the Central Excises and Salt Act, 1944. 9. In the result, we set aside the order of the Collector (Appeals) and allow the appeal filed by the Revenue.
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