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1985 (8) TMI 198 - CEGAT, MADRASExtract: .......n on the basis of changed circumstances arising at a later point of time, specific provisions has in fact been made e.g. the proviso to Rule 56A(2) Central Excise Rules. In the circumstances the absence of such a provision in Section 11 or Section 11 A should be considered to be a deliberate omission. 7. Accordingly the present appeal is dismissed.
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