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1982 (7) TMI 93

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.... 1976 - -<br>Central Excise<br>Mr. Justice Pradyot Kumar Banerjee &nbsp; [Judgment]. — This Rule is directed against the claim of the Central Excise authorities for payment of excise duties in res....

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....for inter-communication system and therefore this cannot be called as telephone as manufactured by the Govt. of India. In that view of the matter there is no merit in the submission made by the petit....