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1990 (5) TMI 42 - HC - Central ExciseExtract: .......s will have all liberties to agitate all points, which they want to take, before the Assistant Collector and if once the show cause notice issued is held to be invalid by the Assistant Collector, necessary orders may be passed by the appropriate authorities for refunding the excess amount collected. 3. Rule is made absolute to the aforesaid extent.
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