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1996 (9) TMI 133 - SC - Central ExciseExtract: ....... that in the absence of evidence to the contrary it is not possible to hold that the item falls within the Entry 14D. Even if two views were possible the one in favour of the assessee would guide our decision. We, therefore, do not see any reason to interfere with the order of the Tribunal. The appeal is, therefore, dismissed. No order as to costs.
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