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1985 (8) TMI 73 - HIGH COURT OF DELHI AT NEW DELHIExtract: .......Rules, 1944 were without jurisdiction and the demands were totally unauthorised. 19. I would accordingly quash the impugned orders, noticed earlier, of the Assistant Collector of Central Excise and the Appellate Collector Central Excise. 20. The petitioners would be entitled to their costs of the present proceedings which are assessed at Rs. 2,000.
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