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1984 (2) TMI 92 - HC - Central ExciseExtract: .......1981 (Exhibit K) as well as quashing the notice of demand dated 14th December, 1981 (Exhibit L). The petitioners are entitled to a refund of the amounts recovered from petitioner No. 1 company on the footing that the company was liable to pay excise duty on the value of the corrugated cartons also. The petitioners to get the costs of this petition.
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