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1984 (7) TMI 357 - CEGAT NEW DELHIExtract: .......n addition to basic excise duty. The Court projected this contention having regard to the aforesaid definition of ”duty of excise". We fail to see the relevance of this decision to the matter before us. We think it has no application. 9. In the result, and following our decision in the Sirpur Paper Mills case, we reject this appeal.
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