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1992 (4) TMI 247 - SUPREME COURTExtract: ....... 22 to the extent it permits raising a demand, which in sum and substance is additional excise duty, without its being actually due; as ultra vires the Act and beyond the rule making power of the State. The demand raised against the appellant is therefore quashed. o p /o p The appellant shall have his costs. o p /o p T.N.A. Appeal allowed. o p /o p
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