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    <title>1982 (11) TMI 49 - HIGH COURT OF DELHI AT NEW DELHI</title>
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    <description>The judgment addressed the challenge to the levy of Excise duty on the outer shed, determining its classification under Tariff Item No. 17(4) of the Central Excises and Salt Act, 1944. Despite the availability of an alternative remedy, the Court found that resorting to it would cause irreparable injury due to a time-bar on filing an appeal resulting from a directive issued by the Central Board. Therefore, interim orders were confirmed to prevent injustice to the petitioner.</description>
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      <description>The judgment addressed the challenge to the levy of Excise duty on the outer shed, determining its classification under Tariff Item No. 17(4) of the Central Excises and Salt Act, 1944. Despite the availability of an alternative remedy, the Court found that resorting to it would cause irreparable injury due to a time-bar on filing an appeal resulting from a directive issued by the Central Board. Therefore, interim orders were confirmed to prevent injustice to the petitioner.</description>
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