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1996 (2) TMI 242 - CEGAT, NEW DELHIExtract: .......on the basis of assumption and presumption, therefore, we are not prepared to accept the figure arrived at by the Department. In view of the above findings, we direct the Assistant Collector to recalculate the differential duty and recover the same. The impugned order is modified to the extent stated above and the appeal is disposed of accordingly.
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