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1997 (3) TMI 107 - HC - Central ExciseExtract: .......ufactured by the petitioners to be sold after the said date. Respondent No. 1 has categorically recorded this finding - We hold that duty shall be payable on the goods manufactured prior to 1-3-1994 but cleared on or after 1-3-1994. 7. In view of the above discussion the petitioner has alternative remedy. The writ petition is accordingly dismissed.
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