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2005 (12) TMI 106 - HC - Central ExciseExtract: ............ State of Bikaner and Jaipur v. National Iron and Steel Rolling Corporation and Others (1995) 2 SCC 19, the Central Excise Department will have precedence over the secured creditors. The first respondent bank is directed to pay the excise dues to the appellant after adjudication. With this direction, the appeal stands disposed of.
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