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1986 (6) TMI 160 - CEGAT, NEW DELHIExtract: .......ave to take into account the wording of old-section 4, that is Section 4 prior to its supersession, without reading into it the Explanation inserted by the Finance Act of 1982. rdquo 12. emsp In view of the above discussion, we uphold the findings of the learned Appellate Collector of Central Excise, in the result all the six appeals are dismissed.
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