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2002 (2) TMI 121 - HIGH COURT OF ORISSA AT CUTTACKExtract: .......rtment or the mode of recovery sought to be followed by the Excise Department. 8.In the light of the discussion as above, the petitioner is not entitled to any relief in this writ petition. Hence the writ petition is dismissed, but in the circumstances, we direct the parties to suffer their respective costs. Judgment per A.S. Naidu, J. . - I agree.
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