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1982 (1) TMI 190 - CGOVT - Central ExciseExtract: .......rt and hold that, having regard to the facts and circumstances of the present case the ratio of the aforesaid decision would apply to this case. 8. In view of the above, the Government allow the revision application and drop the proceedings initiated by the show cause notice issued under Section 36(2) of the Central Excises and Salt Act, 1944.
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