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1996 (9) TMI 368 - CEGAT, NEW DELHIExtract: ........, then the duty had to be paid by the applicant i.e. the person who applies for a AL-6 licence. This also clarifies that the liability in case of default, mis-use etc. is on the user. The view taken by the Collector (Appeals) is thus not valid. Accordingly, the order of the Collector (Appeals) is set aside and the appeal of the Revenue is allowed.
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