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1986 (5) TMI 176 - CEGAT, NEW DELHIExtract: .......er is not maintainable on facts and in law. We therefore set aside the order of the Collector (Appeals) and allow the appeal of the department. So far as the levy of cv duty is concerned, the .Collector (Appeals) has not given any finding. However, in view of the discussion above, levy under 33D is maintainable as upheld by the Assistant Collector.
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