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1971 (4) TMI 40 - HC - Central ExciseExtract: ....... the petitioner in the manufacture of aluminium flashlights. Any excise duty already collected on this produce will either be refunded by the respondents to the petitioner or adjusted against the levy of excise duty in respect of other excisable goods produced by the petitioner. The respondents will pay the costs to the petitioner of this petition.
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