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1980 (12) TMI 60 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: .......ur view also. The liability to pay central excise duty is attracted again in the instant case because the regenerated fluid milk is subjected at a different time to a further mechanical process by which skimmed milk powder and butter are produced. 8. We, therefore, find no substance in this petition. The petition is dismissed. Notice is discharged.
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