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1992 (6) TMI 139 - CEGAT, BOMBAYExtract: ........ 18,623.01 is only because of Notf. No. 177/86 dated 1-3-1986 and not on any other count and when the said notification cannot be brought into play the demand raised and confirmed cannot be sustained and has to be set aside. 10. In the result, the appeal is allowed and order of the authority below is set aside with consequential reliefs to follow.
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