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1983 (3) TMI 190 - CEGAT, NEW DELHIExtract: .......anufacture of cushion compound and its captive consumption by mere non-mention of the same in the Classification List. To my mind sub-rule (2) of Rule 9 of the Central Excise Rules would not be attracted on the facts and circumstances of this case. I would, therefore, hold that the show cause notice and the demand of duty were barred by limitation.
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