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1988 (5) TMI 43 - HIGH COURT OF CALCUTTAExtract: .......free from levy of any excise duty, the claim for such duty from the petitioner No. 1 on the analogy of Rule 12 and in terms thereto, is not sustainable and consequently the impugned show cause notices and all consequential orders relating thereto should stand quashed. 54. The Rule, accordingly, is made absolute. 55. There will be no order for costs
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