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1996 (1) TMI 448 - HC - Central ExciseExtract: .......inal confirming the demand in question is passed by the Assistant Collector of Central Excise, Baroda, on 4-9-1990, i.e. after the nationalisation of the Priyalaxami Mills, Baroda. Therefore, the authority will have to examine the effect of the taking over. 15. Petition stands allowed accordingly. Rule is made absolute to the aforesaid extent.
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