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1990 (9) TMI 288 - CEGAT, NEW DELHIExtract: .......d upon the judgment of the Supreme Court in Bhor Industries Ltd. v. Collector of Central Excise. Respectfully following the ratio of the above decision and since the Revenue has not discharged its duty by adducing evidence that the synthetic resins in dispute are stable and marketable, we uphold the findings of the Collector and dismiss the appeal.
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