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1985 (1) TMI 54 - HC - Central ExciseExtract: .......ged in the Act and the Schedule and the question posed in the very beginning of the writ petition is answered in the negative. I further hold that the petitioner is not liable to pay excise duty on reconditioning of old worn out Sugar Mill Rollers. I quash the impugned orders (Annexures P-7, P-9, P-15 and P-20). There shall be no order as to costs.
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