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1987 (6) TMI 158 - CEGAT, NEW DELHIExtract: .......o remit duty on excisable goods which are not readily traceable on account of misplacement of wagons. It appears more appropriate that the parties should pursue their claims including excise duty with the Railway authorities who are responsible for depriving the parties of their goods. 7. In view of the foregoing discussion, the appeal is rejected.
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