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1971 (1) TMI 49 - SC - Central ExciseExtract: ....... levied and paid by the party. What is sought, to be done is to recover an additional duty on the ground that the original imposition was at a lower rate due to the misapprehension of the Department. Such a case also will be covered only by the Rule 10 and not by Rule 10A. 8. The appeal fails and is dismissed with the costs of the first respondent.
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