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1990 (5) TMI 158 - CEGAT, NEW DELHIExtract: .......y the manufacturer in the present case is the same that was being followed by Mysore Agarbathi Works (supra) and both were using the raw-materials, which were pulverised with the aid of power. 17. So, we are satisfied that the Revenue has failed to make out any case or to point out any infirmity in the impugned order. 18. So, we dismiss the appeal.
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