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1978 (10) TMI 46 - CGOVT - Central ExciseExtract: .......e that the impugned goods are products of 1962 and 1963 and was heaped in the open field in the factory s yard and the fact of export of the same goods from that place was not disputed. Hence the question of charging Central Excise duty on the impugned product does not arise. 4. Under the circumstances Govt. of India allow the revision application.
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