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1959 (8) TMI 52 - HC - Central ExciseExtract: .......or collecting taxes and that no question of public policy or illegality arises so as to attract the provisions of Section 29 of the Indian Contract Act. For the reasons aforesaid, I am unable to follow with great respect the view taken by Rajagopala Iyengar J. in AIR1957Mad186 as regards the scope and effect of Rule 178 of the Central Excise Rules.
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