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1988 (4) TMI 73 - HC - Central ExciseExtract: ....... of excise duty on hot strips and cold strips cannot be such proof has been offered by the petitioner to show that the distinction drawn between hot strips and cold strips is arbitrary. For these reasons, we cannot accept the second contention of the learned counsel. 5. Accordingly the Writ Petition is dismissed with costs, Advocate s fee Rs. 250/-
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