1991 (7) TMI 221

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....irected against the order of the Collector (Appeals) bearing No. PPM.1446/BI-722/87, dated 26-5-1988, rejecting the appellants' appeal. 2. The undisputed factual position is that the appellants filed a provisional AR-I for Budget day clearance and paid duty in advance, on assessment made by the proper officer. However, since no clearance took place on the Budget day, the final AR I was assessed t....