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1991 (1) TMI 145 - HC - Central ExciseExtract: .......- either short-levy or non-levy or duty taken erroneously as proforma or MODVAT credit . I fully agree with the reasoning of the Tribunal. 18. In the result, the writ petition is allowed and the Endorsements (Annexures- H and H1 ) Dated 9-7-1987 and 16-7-1987 respectively issued by the Superintendent of Central Excise, Range-A, Hospet, are quashed.
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