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1999 (12) TMI 657 - CEGAT, MUMBAIExtract: .......antification is always desirable in order to avoid further proceedings, it is not possible in each case. The Collector has clearly enumerated the basis on which the demand should be calculated and it is only the valuation of the goods that he has asked the Assistant Collector to do. We therefore see no reason to interfere. 3. emsp Appeal dismissed.
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