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    <description>The Tribunal considered whether the limitation period under Section 11A of the Central Excise Act, 1944 applies to demands raised under Rule 223A of the Central Excise Rules, 1944. Noting divergent views on that limitation question, it did not decide the merits and directed that the matter be placed before the Hon&#039;ble President for constitution of a Larger Bench to resolve the disputed legal issue.</description>
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