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1994 (9) TMI 200 - CEGAT, BOMBAYExtract: ......., it is not open for the Tribunal to go beyond the scope of the statutory rules and when the rules do not provide for raising a demand for the molasses destroyed and that too with the permission of the department the demand raised and confirmed, cannot be sustained. The order of the authority below is therefore, set aside and the appeal is allowed.
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