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1989 (12) TMI 190 - CEGAT, NEW DELHIExtract: .......ed in paras 25 and 26 supra. 37. As a result all the 7 appeals are allowed. The appellants are, however, directed to credit to the Central Excise Department whatever amounts were collected by AOC from Castrol as excise duty on surcharge relating to the clearances of the products BOC 400, AG 140 and BOC 250 without contesting the same on limitation.
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