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2006 (1) TMI 318 - AT - Central ExciseExtract: .......issioner (Appeals) that the appellant was also utilising the diluted pesticides for providing services to their customers and as such, there is no sale of goods to an independent buyer. 8. emsp In view of the above, we do not find any infirmity in the view adopted by Commissioner (Appeals) and we reject the appeal filed by the Revenue. (Pronounced)
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