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1990 (9) TMI 97

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....inst an assessment-memorandum (endorsement) made by the Superintendent, Central Excise on 27-8-1987 on the monthly extract of PLA/RG 23 filed by the petitioner for the period May 1986 to July 1987. One of the assessment memorandums, which is subject matter of the dispute in this matter runs: "The assessee has paid the duty on the above goods correctly except that the credit taken of Liquid Oxygen....