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1996 (10) TMI 241 - CEGAT, NEW DELHIExtract: ....... Excises and Salt Act, as in force during the relevant time. The date of the order-in-appeal had no bearing on the demand for limitation. This plea of the appellants has no force and is rejected. 10. emsp The impugned Order-in-Appeal is modified to this extent. 11. emsp Subject to the above, the appeal is otherwise rejected and ordered accordingly.
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