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1987 (12) TMI 287 - CEGAT, NEW DELHIExtract: .......lised in respect of such fabrics prices higher than those declared in the price lists on which basis they had paid duty. On the facts and in the circumstances of the case, therefore, we are of the opinion that the Collector (Appeals) was correct in the conclusion he reached. Accordingly, we uphold the impugned order and dismiss the present appeals.
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