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2001 (7) TMI 393 - AT - Central ExciseExtract: .......f goods and excise duty being leviable only on goods, items which fail marketability test cannot be levied to excise duty. The decision of the Commissioner (Appeals) is in conformity with the principle of law laid down by the Supreme Court in the IOC case and Triveni Engineering case. The same is confirmed and the appeal of the Revenue is rejected.
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