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1985 (6) TMI 189 - CEGAT NEW DELHIExtract: .......the order of the Collector (Appeals) and restore the order of the Assistant Collector in so far as it held that in this case a special duty of excise was leviable in addition to the basic duty and with reference to that basic duty, this being the same as the “sum” calculated with reference to Rule 96-ZI and the notifications thereunder.
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