1995 (1) TMI 97

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.... bar of limitation contained in Section 40(2) of the Central Excises and Salt Act, 1944 (as it stood before the Amendment by Act 22 of 1973) applies to penalty proceedings taken under Rule 173Q of the Central Excise Rules." 2. This question stands squarely covered by the decision of this Court in Assistant Collector of Central Excise, Guntur v. Ramdev Tobacco Company - 1991 (51) E.L.T. 631 (S.C....