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1991 (2) TMI 264 - CEGAT, CALCUTTAExtract: .......id amount of duty from the P.L.A., the equivalent amount in RG-23A should then be available for being utilised for payment of duty on the Seamless Pipes and Tubes. The appellants should have no grievance of double taxation on the same material, as contended by them before the Collector (Appeals) which is referred to in the impugned order-in-appeal.
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