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1983 (12) TMI 305 - CEGAT NEW DELHIExtract: .......it is well-settled that even a Nil’ assessment should be valid assessment for the purpose of the Central Excise Act. Hence, on careful consideration of the material placed, it is clear that the appellants cannot contend that the goods manufactured prior to the Notification No. 233/77 are not liable for duty. Therefore, the appeal is rejected.
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