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1985 (10) TMI 211 - CEGAT, BOMBAYExtract: .......ion of lsquo duty rsquo under Section 2(5) excluding the interest charges as urged by the SDR does not in any way militate against the interpretation of Rule 49A. In view of these facts, I find that the contentions advanced by the Collector of Central Excise, Bombay I in his appeal are not sustainable. Accordingly, I reject the appeal filed by him.
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