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1998 (4) TMI 244 - AT - Central ExciseExtract: .......e legal position as above. Taking into account the express wordings in the notification we do not find any infirmity in the view taken by the ld. Collector of Central Excise, Calcutta. We do not find any ground to interfere with the view taken by him. As a result we do not find any merit in this appeal filed by the revenue and the same is rejected.
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