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2004 (3) TMI 169 - AT - Central ExciseExtract: .......ny Ltd. - 1989 (44) E.L.T. 259 which held that provision of Section 11B would not be applicable to differential duties arising out of Rule 173-I assessments had been confirmed by the Hon ble Supreme Court - 1990 (45) E.L.T. A34. 3. In the abovementioned legal position, there is no merit in the appeals of the Revenue. The same fail and are rejected.
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