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1996 (7) TMI 142 - SC - Central ExciseExtract: .......ision the similar stipulation in another Notification No. 175 of 1986 dated 1-3-1986 came to be upheld. In view of the same, the learned counsel for the appellants fairly states that the issue is covered against the assessees in view of the aforesaid decision of this Court. Hence, the appeals must fail. They are dismissed with no order as to costs.
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