1981 (6) TMI 124

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....R Read an appeal from the appellants against order C. No. V(68)/6/78/684, dated 15-1-1979 passed by the Assistant Collector, 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 f....