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1983 (12) TMI 314 - CEGAT CALCUTTAExtract: .......not tenable in view of the Madras High Court’s judgment in the case of A. Loganathan v. Union of India reported in 1978 E.L.T. (J 707) (not cited by the parties) wherein it was held that the deficiency was due to driage to tobacco caused by natural causes. 7. In the result, the appeal filed by the Revenue fails and the same is dismissed.
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