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1993 (3) TMI 109 - HC - Central ExciseExtract: .......y, still taking into consideration the provisions of sub-rule (4) of Rule 7, we are unable to appreciate why the advantage of Rule 7 should be denied to the Company. In these circumstances we do not find any infirmity in the reasons and conclusions recorded by the trial Judge and the appeal must fail. 8. Accordingly, appeal is dismissed with costs.
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