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1972 (9) TMI 53 - HC - Central ExciseExtract: .......eady stated, this demand, if it fails as a demand under Rule 10-A cannot be sustained as a demand under Rule 9(2) as urged by the Learned Counsel for the Department for the reason set out above. In this view, both the demands have to be set aside. 6.The Writ Petition is allowed and the Rule Nisi is made absolute. There will be no order as to costs.
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