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1991 (3) TMI 232 - CEGAT, MADRASExtract: .......ed. rdquo 5. Following the ratio of the decisions above, we hold that in terms of Section 11B of the Central Excises and Salt Act, 1944, the limitation has to be reckoned from the date of payment of duty and not from the end of the financial year. In view of the above, we, therefore, hold that the appeal is not maintainable and we dismiss the same.
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