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1996 (7) TMI 568 - HC - Central ExciseExtract: .......e Constitution. But as already held above that 'fee' is not an 'excise duty', it is a fee for parting away the privilege of the State for manufacture of liquor. Therefore, this case also stand distinguished. 14. As a result of above discussion, we do not find any merit in the petition and the same is dismissed. No order as to costs.
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