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1991 (11) TMI 142 - AT - Central ExciseExtract: .......ng Rule 10A instead of Rule 10, the demand is not vitiated. Since Collector (Appeals) has already decided to limit the demand for a period of six months prior to the service of the show cause notice, there is no justification for interfering with the orders of the lower authorities which have been validly made. 11. The appeal is therefore rejected.
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