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    <title>1986 (9) TMI 93 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Whether the process fell outside Rule 173H of the Central Excise Rules, 1944, determined the sustainability of the excise demand and the applicable limitation period. The relevant limitation issue was whether a six-month period or an extended five-year period applied upon contravention of Rule 173H. No merits determination was made because the necessary material facts were not set out. The matter was remitted to the Tribunal to record those facts and determine the questions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=43376</link>
      <description>Whether the process fell outside Rule 173H of the Central Excise Rules, 1944, determined the sustainability of the excise demand and the applicable limitation period. The relevant limitation issue was whether a six-month period or an extended five-year period applied upon contravention of Rule 173H. No merits determination was made because the necessary material facts were not set out. The matter was remitted to the Tribunal to record those facts and determine the questions.</description>
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