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1983 (1) TMI 262 - AT - Central ExciseExtract: .......sing in the course of manufacture of such ingots in electric furnace units was visited with a liability to pay basic excise duty at ₹ 100/- per M.T. prima facie, it appears that the intention might not have been to bring about such a situation. If this be so, it would be for Government to consider the matter for any possible remedial action.
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