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2000 (10) TMI 263 - AT - Central ExciseExtract: .......e Tribunal in the order held that such water was excisable. Although the ld. Commissioner has observed that the facts were different, he has not elaborated upon the statement. 9. emsp Thus on limitation, finding strong prima facie case having been made by the assessee, we grant complete stay and waiver of the duty confirmed and the penalty imposed.
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