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2002 (7) TMI 825 - SCH - Central ExciseExtract: ............ l Excise, Nagpur v. Wainganga Sahkari S. Karkhana Ltd. 2002 (142) E.L.T. 12 (S.C.) 2002 (5) SCC 415 , therefore we find no merit in these appeals and the same are dismissed.
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