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1986 (3) TMI 179 - AT - Central ExciseExtract: ....... follow the prescribed procedure cannot justify demand for duty in respect of goods on which, as per the order of the Appellate Collector, it is shown that duty has already been paid at the place of origin. 8. emsp In the light of our above findings, we set aside the order of the Appellate Collector of Central Excise, Calcutta and allow the appeal.
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