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1965 (11) TMI 21 - HIGH COURT OF JUDICATURE AT ALLAHABADExtract: .......ld not be attracted in the instant case. It follows that no action against the petitioner can be taken under Rule 156-B of the Central Excise Rules, and no duty can be demanded from the petitioner. I, therefore, allow the petition with costs and direct the opposite parties not to demand any duty from the petitioner in respect of tobacco in dispute.
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