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2001 (2) TMI 190 - CEGAT, NEW DELHIExtract: .......uty was paid twice. The Hon ble Supreme Court in the case of Collector of Central Excise, Chandigarh v. Doaba Co-operative Sugar Mills (Supra) held that the Revenue authorities acting under the Act were bound by the provisions of the Act. In view of the above discussions, I find no merit in the appeal. The appeal filed by the appellant is rejected.
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