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1990 (4) TMI 163 - AT - Central ExciseExtract: .......he result, we uphold the order of the Collector (Appeals) and dismiss the appeal. 18. The respondents filed a cross-objection. The same gets disposed of by our above conclusion. As the classification is decided in their favour, we are not required to give any findings regarding limitation under Section 11A of the Central Excises and Salt Act, 1944.
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