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1987 (6) TMI 324 - CEGAT, NEW DELHIExtract: .......l needs and the entire production was therefore being captively consumed, there is no finding on this question by the lower authorities. 7. Accordingly this appeal is allowed and the orders of the lower authorities are set aside, the matter being remitted to the Assistant Collector for quantification of duty, if any payable, under TI 51-A(iii) CET.
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