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2001 (11) TMI 84 - HC - Central ExciseExtract: ....... duty paid by the respondent. 7.In the present case, as there is no revenue implication involved, therefore, we are constrained to observe that the Department should refrain from filing such like petitions. No other point has been raised. In view of the above, it is held that the petition is devoid of merit. Consequently, it is dismissed in limine.
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