1981 (6) TMI 124

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..... Central Excise, Ajmer. I have gone through the submissions made in the appeal and during the course of personal hearing, the appellants contention that Rule 173 (PP) which was in force during the relevant period mentions one year from the close of the accounting year followed by the assessee. This one year period, according to them, should be accounted from the date of finalisation of the asses .....

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