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1985 (2) TMI 277 - CEGAT NEW DELHIExtract: ....... the right reasons. Hence the quotation and the proceedings under Rule 160 were both wrong. They are not in accordance with the facts and hence are contrary to the law. Duty on the wash oil was not leviable under Rule 160 and the demands are invalid and liable to be set aside. I set aside the 15 demands and all the proceedings that arose from them.
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