1981 (1) TMI 268

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..... application and those urged at the time of hearing at New Delhi on 13-1-1981. 2. Government observe that the Collector of Central Excise, Madras has demanded duty for clearances relating to the period beginning from March, 1975 to January, 1977 under Rule 9(2) of the Central Excise Rules. The petitioners lave paid duty at Dehra Dun on clearances effected from Salem for the period 1-4-1976 to 19 .....

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