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1988 (4) TMI 189 - AT - Central ExciseExtract: .......be no question of demanding duty at both the stages. In this view of the matter the applicability of Rule 49(4) and Rule 9 discussed by Brother Gulati in para 3 of his order is also in my view of academic importance. With these words I agree with Brother Gulati that the appeal should be dismissed. 6. I agree with the view of the Vice-President (J).
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