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1987 (3) TMI 368 - AT - Central ExciseExtract: .......f Section 23-A of Punjab Agricultural Produce Markets Act which provided for retention of the licence fee by the Market Committee instead of refunding it to the dealers. This has no application to the present facts. 10. emsp In view of the above findings, we hold that the present appeal by the department has to be rejected and we accordingly do so.
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