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1971 (12) TMI 116 - HC - Central ExciseExtract: .......n the view that we have taken it is unnecessary to deal with the only remaining question whether the impugned Rule contravenes Article 14 of the Constitution. We are, therefore, of opinion that the notices issued seeking to assess the petitioner are without jurisdiction. 22. The Rule nisi issued is made absolute. There will be no order as to costs.
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