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1991 (3) TMI 146 - HIGH COURT OF JUDICATURE AT ALLAHABADExtract: .......ant Collector of Central Excise and it is not brought to our notice that the Collector of Central Excise has ever decided or directed that the detained goods belong to L.M.L. Fibres Ltd. and not to Prakati Synthetics Ltd. nor he has decided the other contentions raised herein. 7. The writ petition is dismissed with the above observations. No costs.
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