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1997 (6) TMI 187 - CEGAT, MADRASExtract: .......ppeal of appellant Rajendra Prabhu is dismissed. 16. emsp Appeal No. C/243/96 (Balan). - In view of the reasoning mentioned above, we hold that appellant Balan has not substantiated his claim for the gold biscuits and we reject his claim. His appeal is also dismissed. 17. emsp A copy of this order be sent to the Central Board of Excise and Customs.
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