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2016 (11) TMI 567 - SCH - Central ExciseRecovery from company in liquidation - Held that: - even if this appeal is allowed and the Excise Department is held entitled to recover the amount, it would not be in a position to recover any amount from the company in liquidation. Therefore, we do not deem it proper to go into the merits of this appeal because of the aforesaid reason - appeal dismissed.
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