1996 (9) TMI 147

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..... he first question is : "Whether the special duty of excise imposed on certain goods by Section 80 of the Finance Act 10 of 1965 was a distinct duty imposed or was in the nature of a surcharge on excise duty leviable under the Central Excises and Salt Act, 1944?" It is agreed that this question is covered against the appellant by the decision of this Court in Associated Cement Company Ltd. v. D .....

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