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1990 (8) TMI 248 - CEGAT, NEW DELHIExtract: .......her followed in the case of Jaipur Udyog Ltd. Sawaimadhopur v. Collector of Central Excise, Jaipur - 1987 (27) E.L.T. 177 and in other subsequent cases. We feel this issue was well considered in these cases and we fully concur with this view. Accordingly, the appellants fail on this issue. 16. These three appeals are disposed of in the above terms.
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