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1997 (9) TMI 609 - ANDHRA PRADESH HIGH COURTExtract: .......sked for production of panchanama or valuation certificate or certificate showing the duty evaded, no such material is placed before us. Therefore, it cannot be said that compounding fee is levied arbitrarily or unreasonably. For the foregoing discussion, we do not see any merit in the writ petitions. The writ petitions are dismissed without costs.
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