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1997 (4) TMI 80 - SC - Central ExciseExtract: .......er the Appellate Collector before whom the facts were stated at great length nor the Tribunal has found that the cartons were manufactured by the respondent. This is squarely governed by the judgment in Rollatainers case (supra). Following that judgment, we allow this appeal and reverse the judgment under appeal. There will be no order as to costs.
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