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1995 (1) TMI 96 - SC - Central ExciseExtract: ....... Courts of Gujarat and Bombay cannot help the assessee. 3. In the result, the assessee is liable to pay duty on cotton yarn in stock with the assessee and not already used in cotton fabric on the date the Notification granting exemption was withdrawn. The appeals of the Revenue are allowed to that limited extent. There will be no order as to costs.
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