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1998 (6) TMI 386 - CEGAT, CALCUTTAExtract: .......lants having lost that appeal before the Apex Court. Department cannot be denied access to that amount. Department obviously did not-issue show-cause notice because the matter was before the Apex Court and the Court had secured the Revenue by bank guarantee. We therefore, dismiss Appeal No. E/R-360/97 and confirm demand of duty of Rs. 90,05,787.16.
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