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    <title>1995 (2) TMI 86 - HIGH COURT OF ORISSA AT CUTTACK</title>
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    <description>The challenge concerned whether the Superintendent of Central Excise could issue a later order or letter contrary to an earlier classification and exemption order passed by the Assistant Collector. The earlier order had accepted classification of graphite flakes and graphite powder under chapter heading 2505, granted exemption under the relevant notifications, and declined penalty. The Court noted that a similar challenge had already been accepted in an earlier decision and that no distinguishing feature was shown. The impugned order was quashed and the writ application was allowed.</description>
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    <pubDate>Fri, 10 Feb 1995 00:00:00 +0530</pubDate>
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      <title>1995 (2) TMI 86 - HIGH COURT OF ORISSA AT CUTTACK</title>
      <link>https://www.taxtmi.com/caselaws?id=46841</link>
      <description>The challenge concerned whether the Superintendent of Central Excise could issue a later order or letter contrary to an earlier classification and exemption order passed by the Assistant Collector. The earlier order had accepted classification of graphite flakes and graphite powder under chapter heading 2505, granted exemption under the relevant notifications, and declined penalty. The Court noted that a similar challenge had already been accepted in an earlier decision and that no distinguishing feature was shown. The impugned order was quashed and the writ application was allowed.</description>
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      <pubDate>Fri, 10 Feb 1995 00:00:00 +0530</pubDate>
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