1983 (8) TMI 281

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..... lants. Shri Hem Prakash, JDR, for the Respondent. ORDER The Appellants were working under the compounded levy scheme for Khandsari sugar under Rule 92B of the Central Excise Rules, 1944. This scheme required them to make an advance deposit with the Government of a sum equal to two week's duty. Sub-rule (4) of Rule 92B which is the material rule applicable is reproduced below for ready reference .....

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..... The lower authorities have rejected their claim as time-barred under Rule 11 as it was filed beyond the time-limit of six months. Their plea before us is that the time-barred prescribed in Rule 11 did apply to deposits. During the hearing before us today, they reiterated this plea and relied on certain instructions issued by the Government during early 1980 in support of their case. The Department .....

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