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1987 (2) TMI 253 - CEGAT, NEW DELHIExtract: .......we modify the impugned order only to the extent that the duty liability in respect of the total clearances from the factory shall be apportioned between the two manufacturers. The Additional Collector shall do this apportionment on the basis of the respective clearances of the two firms. But for this modification, the appeal is otherwise dismissed.
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