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1997 (3) TMI 247 - AT - Central ExciseExtract: ....... In respect of the inputs lying in the stock on the date of filing declaration dated 4-10-1990, the appellants had not approached the authorities to consider their case under Rule 57H of the Central Excise Rules, 1944. In view of the above mentioned facts and circumstances, I do not find any infirmity in the impugned order. The appeal is dismissed.
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