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1995 (11) TMI 159 - CEGAT, CALCUTTAExtract: .......enrichment. Therefore, that decision was not in the light of Rule 173-I of the Central Excise Rules, 1944. 4.6 emsp In that view of the matter, the decision relied upon by the ld. Counsel is not applicable to the facts of the instant case and hence, the appeal filed by the appellant company, is without any merits, and the same is as such dismissed.
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