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2001 (12) TMI 95 - HC - Central Excise
Extract:
.......apply to these rules also. So they also cannot be sustained consequently, they are set aside. But the petitioners are liable to pay duty of excise under Section 3 of the Act or under any other provisions contemplated for the same. 15.For all the foregoing reasons, these writ petitions are allowed accordingly. No costs. Connected W.M.Ps. are closed.