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2003 (12) TMI 632

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....ppellant: Shri Ravinder Narain, Advocate, For the Respondent: Shri R.C. Sankhala, SDR, [Order per : Justice K.K. Usha, President]. - Heard both sides. 2. Duty demand is raised on the basis of the price shown at the rate of Rs. 10/- per bottle of Coca Cola as per the advertisement board placed before three dhabas/restaurants in Varanasi. The issue raised in these appeals is that even ....