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1991 (3) TMI 157 - HC - Central Excise
The writ petition challenged the detention of goods by the Assistant Collector, Central Excise, Rai Bareli, for excise duty demand. The High Court quashed the detention order as premature because stay applications were pending for the demanded amounts. The order allows recovery of duty for Items No. 5 and 6 after 17th March, 1991, if not paid, and does not express an opinion on the Appellate Authority's order for Items No. 5 and 6.
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