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1980 (3) TMI 91 - HIGH COURT OF MADHYA PRADESH, JABALPURExtract: ....... assess the excise duty payable by the petitioner company on liquid chlorine for the period from December, 1972 to 18th February, 1975 on the invoice value and refund any extra amount collected as excise duty from the petitioner. The bank guarantee is discharged. There will be no order as to costs. The security amount be refunded to the petitioner.
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