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1983 (12) TMI 282 - CEGAT NEW DELHIExtract: .......s is a general proposition which will not assist the appellants in this case, since our conclusions are based on the wording of the relevant notification and the Central Excise Rules and not on the basis of any assumed intention. 17. In the result, we find that the orders of the authorities below were correct. We accordingly reject the appeal.
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