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    <title>2011 (3) TMI 1405 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court dismissed the appeal filed by the Commissioner of Central Excise, challenging the Customs, Excise and Service Tax Appellate Tribunal&#039;s order on the imposition of differential duty on imported edible oils. The dispute arose from a discrepancy in the quantity declared in bills of entry and the actual quantity discharged. The Court upheld the interpretation that the circular issued by the Central Board of Excise and Customs should be effective from its date of issuance, emphasizing the importance of adhering to circulars for consistency in customs duty levies.</description>
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