1996 (11) TMI 256

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..... per : Justice U.L. Bhat, President]. - Appellant is absent and is unrepresented in spite of notice of hearing. We have heard Shri Negi, SDR and perused the papers. 2. Assistant Collector held that appellant would be liable to pay excise duty of one per cent collected as charity. Collector (Appeals) having confirmed the order, the present appeal is filed. Though the price list disclosed di .....

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