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1980 (2) TMI 74 - HC - Central ExciseExtract: .......to their right of appeal, if any for the purpose of determining the assessable value on which the Petitioners will be liable to pay excise duty. 10. Rule absolute in terms of prayer (a) of the petition except that no order for refund of the amount is possible in the view we have taken. The Petitioners would be entitled to the costs of the petition.
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