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1975 (10) TMI 100 - Commissioner - Central ExciseExtract: ....... to the same parties to whom they had supplied the metal containers earlier without lids. Therefore, taking all the facts and circumstances of the case into consideration, the Assistant Collector was justified in confirming the demand of ₹ 1890.13 raised by the Supdt. of Central Excise. In view of the above conclusions the appeal is rejected.
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