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1996 (12) TMI 57 - SC ORDERExtract: .......Ballarpur Industries Ltd. v. Asstt. Collector of Customs and Central Excise and Ors. - 1995 (76) E.L.T. 499 (S.C.) 1995 Supp. (3) SCC 429 in favour of the Revenue and against the assessee. Following the said decision, we allow this appeal, set aside the impugned order and restore the order of Collector (Appeals). There will be no order as to costs.
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