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2005 (6) TMI 74

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..... itional surcharge of Rs. 1.60 per litre and duty was paid. Stocks held as on 25-10-1996, were also charged to this duty by addition of this amount. Depot is duty paid depot. 2. Since the duty recovered ex-depot of the appellant included duty on this surcharge of Rs. 1.60 per litre, action under Section 11D was initiated with recovery under provision of Section 11A read with Rule 9(2) by a Show C .....

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