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1989 (10) TMI 59 - HC - Central ExciseExtract: .......fication urged for orally by the assessee placing reliance on the decision of the Appellate Collector in the case of Borivli factory. Rule will also have to be made absolute in terms of prayer (b) as Exhibit-I is made part of the order of Shri Joshi which we have quashed. Application for refund of the assessee will have to be disposed of on merits.
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