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2003 (1) TMI 401 - Commissioner - Central ExciseExtract: .......enying to return the duty deposit. In his conception there can be no armistice in tax wars. However, this appellate forum cannot be made use of to escalate mindless tax battles. I propose to write this epilogue by directing the lower authority to expeditiously refund the duty deposit without any further acrimony. Accordingly, the appeal is allowed.
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