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2003 (12) TMI 459 - CESTAT, MUMBAIExtract: .......ayment has already been complied with in this case. 8. emsp Further, it is also not expressly provided that, the provisions of Rule 233B are made specifically applicable to the provisions of Section 3(1) of the Vegetable Oils Cess Act, 1983. 9. emsp I therefore hold that the appeals of the Revenue are without any basis and are accordingly rejected.
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