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1998 (2) TMI 276 - CEGAT, NEW DELHIExtract: .......e normal course on the entire quantity to be utilised in the process. Therefore, even otherwise, it would amount to charging duty twice on the unused left over portion of sulphuric acid. We, therefore, consider that the order of the Collector (Appeals) was correct and is required to be upheld. The Department rsquo s appeal is, therefore, dismissed.
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