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1998 (1) TMI 240 - AT - Central ExciseExtract: ....... the A.C. It is, therefore, not clear as to how he has arrived at the duty liability in anticipation of such an action by the Assistant Collector. 15. emsp However, since the very basis of the Department rsquo s case is not correct, the order of the Collector is required to be set aside and the appeal accepted with consequential relief, if any due.
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