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1988 (12) TMI 210 - CEGAT, NEW DELHIExtract: .......erm ldquo levy rdquo is not necessary though we take note that in Assistant Collector v. National Tobacco Company (supra) the Hon rsquo ble Supreme Court has observed that the term levy appears to be wider in its connotation than the term assessment. This strengthens our finding and does not advance the case of the Revenue. 13. We allow the appeal.
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