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1984 (12) TMI 304 - CEGAT NEW DELHIExtract: ....... of India (1979 E.L.T. 258) (Gujarat) dated 18-7-1975. (iii) Kesar Sugar Works v. Union of India (1983 E.C.R. 139) (Allahabad); and (iv) Shree Synthetics Limited v. Union of India (1982 E L.T. 97) (Madhya Pradesh) dated 16-1-1982. 23. I am accordingly of the view that the action of the lower authorities was correct, I, therefore, reject the appeal.
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