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1995 (7) TMI 91 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......ollows On the facts and in the circumstances of the case, the provisions of sub-rule (5) of Rule 56A of Central Excise Rules, 1944 are applicable to the recovery contemplated in the proviso to sub-rule (2) of rule 56A and not section 11A of the Central Excises and Salt Act, 1944. In the circumstances of the case, there will be no order as to costs.
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