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2003 (12) TMI 230 - AT - Central ExciseExtract: .......ti Systel Ltd. v. C.C.E. (supra). In these circumstances, the original duty payments were correctly made and no short-levy remained to be recovered. Proceedings before the lower authorities which found to the contrary are not sustainable. 5. In the view we have taken above, the appeals succeed and are allowed after setting aside the impugned order.
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