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2006 (5) TMI 535 - SC - Central ExciseExtract: .......ity of the rules vis-à-vis the new conditions imposed in the licence, in the instant case. We are, therefore, of the opinion that in absence of the requisite statutory backing, the impugned levy by the State cannot be held to be justified in law. We, therefore, do not find any merit in these appeals. They are dismissed accordingly. No costs.
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