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1998 (7) TMI 267 - CEGAT, NEW DELHIExtract: ....... reassessed by excluding from calculation certain charges incurred towards erection and commissioning. For this limited purpose alone, upholding the logic of the order, the proceedings are remitted to the jurisdictional Assistant Collector who shall redetermine the duty leviable, if necessary, after hearing the assessees and issue a speaking order.
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