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2006 (6) TMI 302 - AT - Central ExciseExtract: .......ng into consideration the average basis of each item. In these circumstances, as finished products which were found in the factory were not physically weighed, I find no infirmity in the impugned order. The appeal is dismissed. The Cross-objections filed by the respondents also stand disposed of accordingly. (Dictated and pronounced in open court).
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