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1993 (8) TMI 170 - CEGAT, NEW DELHIExtract: .......ied to read in harmony the provisions of the Rule 224 and those of the Provisional Collection of Taxes Act and the ratio will apply to the cases of new imposts as well as those of increase of duties of customs or excise. Hence respectfully following the ratio of the above order of the Tribunal, we set aside the impugned order and accept the appeal.
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