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2005 (8) TMI 132 - HIGH COURT AT CALCUTTAExtract: .......f the Central Excise Rules, 1944 which has got force of law. 25.I, therefore, allow the writ petition and set aside the show cause notice and the order passed by the Assistant Commissioner of Central Excise and I direct the respondents to grant exception in terms of the notification and in the event any deposit having been made, should be refunded.
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