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2005 (8) TMI 427 - CESTAT, MUMBAIExtract: .......he purpose of packing has already discharged the duty burden on the same. Mere filling of oxygen gas in the cylinders cannot be said to be resulting in a different excisable commodity so as to levy duty of excise on the same for the second time. As such, we do not find any merit in the Revenue rsquo s appeal and reject the same. (Dictated in Court)
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