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1985 (3) TMI 264 - CEGAT NEW DELHIExtract: .......f these proceedings, demand notices were issued for duty thought to have been short-levied. There is nothing illegal or wrongful about them. Or do M/s. Bengal Paper Mill think the Asst. Collector must never modify or change a classification list once he approves it and short-levies should be allowed to continue ? If they do, we disagree completely.
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