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1973 (3) TMI 61 - HC - Central ExciseExtract: ....... by the Department is upheld. Regarding the order appropriating the excise duty payable by the respondent, we agree with the view expressed by the Single Judge and hold that the Department has no right to collect the excise duty from the respondent. To that extent the appeal is dismissed. And we pass no order regarding costs. Appeal partly allowed.
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