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2011 (7) TMI 1045 - CGOVT - Central ExciseExtract: ....... of manufacture without payment of duty, thus leaving the lower authorities with no other option but to demand the already foregone Central Excise duty. 9. Government therefore finds the impugned Order-in-Appeal as perfectly legal and proper. 12. The Revision Applications are thus rejected for being devoid of merits. 13. So, ordered.
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