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1998 (12) TMI 198

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....Jyoti Balasundaram, Member (J)]. - This is an appeal against the order of Collector of Central Excise, Ghaziabad upholding the order of the Assistant Collector who had denied the benefit of concessional rate of duty in terms of Sl. No. 4 of the Table annexed to Notification 80/90, dated 20-3-1990 on Bus seats and Back rests and confirmed a demand of Rs. 83,908/- upon the appellants. 2. Non....