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2004 (10) TMI 154 - AT - Central ExciseExtract: .......n 4A assessment. (c) The reliance of the lower authority that subsequently the appellants have stated paying duty under Section 4 cannot be a ground to levy duty under Section 4 when as per law it should be under Section 4A. 3. In view of the findings, the order is to be set aside and appeal allowed. We order accordingly and dispose off the appeal.
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