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1988 (4) TMI 75 - HC - Central ExciseExtract: .......ribed authority in that case has to follow the procedure laid down in Rule 156B(1) of the Rules which is a sine qua non for levying the duty. On the facts brought on the record, the opposite parties have not made out any case to show that this statutory requirement of Rule 156B(1) was complied with. 7. The writ application, therefore, must succeed.
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