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1977 (1) TMI 168 - HC - Central ExciseExtract: .......sue price in case of undrawn liquor in invalid and ultra vires the provisions of the Act. 13. It follows that the writ petitions have to be allowed in so far as the demand includes excise duty and the writ petitions are dismissed in regard to other matters. No orders as to costs. Advocate's fee ₹ 150/- in each case. 14. Order accordingly.
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