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2001 (7) TMI 141 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: ....... liable to pay BED along with AED in respect of clearances made in DTA. 10.In view of the above conclusion, we do not find any valid ground to quash the notices issued by the concerned authorities for levy and recovery of AED in respect of goods cleared by the petitioners in DTA. 11.For the reasons mentioned above, the writ petitions are dismissed.
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