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2015 (6) TMI 466

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....v. For the Respondent : Shri V K Shastri, Assistant Commissioner (AR) ORDER Per: P K Jain: Brief facts of the case are that the appellant is a manufacturer of self-adhesive PVC insulation tapes falling under Heading 8546 attracting excise duty @15% basic and 5% SED during the period August 1988 to October 1989. However, during the said period, they paid the duty @25% basic + 5% SED under prote....