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1991 (7) TMI 99 - HC - Central ExciseExtract: .......149 which appears to be the only Rule for remission of duty on tobacco has no application to the petitioners case because their tobacco was not stored in a warehouse. The duty was assessed in this case no ground has been made out upon which it can be held that it is not recoverable. 7. The writ petition accordingly fails and is dismissed. No costs.
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