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1981 (7) TMI 71

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....- 16-7-1981<br>19703/W/75 - -<br>Central Excise<br>Mr. Justice Pradyok Kumar Banerjee, J. &nbsp; [Judgment]. - In view of Circular bearing No. F. 139/3/80-CX, 4 dated May 1980 regarding levy of duty....