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2003 (2) TMI 253 - AT - Central ExciseExtract: .......co Ltd. is also not showing the receipt of such quantity of Cut-Tobacco. Therefore, no duty was paid by M/s. M.P. Tobacco Ltd. on the Cigarettes manufactured out of the Cut-Tobacco in question is a matter of fact which is not proved by the appellants. 7. emsp In view of the above discussion, I find no merit in the appeals and the same are rejected.
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