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1994 (3) TMI 209 - BEFORE THE COLLECTOR OF CENTRAL EXCISE AND CUSTOMSExtract: .......nd that is how it could be published in the Excise Law Times of 1st January, 1991. Therefore, in the absence of any specific date on which this notification was made available for sale to public, it is to be presumed that the same was available to the public on the date it was issued. The appeal has therefore, no merits and is accordingly rejected.
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