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2004 (1) TMI 112 - AT - Central ExciseExtract: .......uring working hours only. This pleading has not been rebutted by the lower appellate authority. Hence it has to be held that the stuffing work was carried out during the working hours on working days only. None of the conditions for levy of MOT charges was satisfied in this case. 4. In the result, the demand is set aside and this appeal is allowed.
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