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1996 (7) TMI 151 - HC - Central ExciseExtract: .......e goods in he appropriate manner so as to prevent any theft or pilferage. 9.In the result, we are in agreement with the conclusion by the authorities that the appellant is not entitled to claim any remission and that Rule 147 has no application in the present case. Consequently, the appeal fails and is dismissed. There will be no order as to costs.
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