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1983 (11) TMI 294 - CEGAT NEW DELHIExtract: .......ndloom cess. However, the present appellants were not liable to pay handloom cess for the period prior to 1-4-1974. We accordingly allow appeal No. 100/79 to the extent of setting aside the demand against the present appellants for duty for the period prior to 1-4-1974. The appeal is otherwise rejected. The other three appeals are rejected in toto.
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