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    <title>2006 (3) TMI 181 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>The court upheld the validity of Notification No. 48/97-C.E., the legality of the interest demand in the order-in-original dated 24-12-1991, the revenue&#039;s justification for interest based on the Delhi High Court order, and the appropriateness of recovering interest through procedures under the Excise Act or Customs Act. The petition was dismissed, with no order as to costs.</description>
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      <description>The court upheld the validity of Notification No. 48/97-C.E., the legality of the interest demand in the order-in-original dated 24-12-1991, the revenue&#039;s justification for interest based on the Delhi High Court order, and the appropriateness of recovering interest through procedures under the Excise Act or Customs Act. The petition was dismissed, with no order as to costs.</description>
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