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1951 (11) TMI 25 - HC - Central ExciseExtract: ....... authorized to make the demand he did on the 4th June 1951. That demand is accordingly quashed. As we have held that Section 7 (2) is valid and governs the case, none of the respondents is in any way prohibited from collecting the tax in accordance with law. Respondent No. 1 will pay the costs of the paper book and also the costs of the petitioner.
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