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1997 (7) TMI 131 - SCH - Central ExciseExtract: .......he manufacture or production of goods and not removal of goods that has been manufactured prior to March 1, 1978 but removed after March 1, 1978 would not attract levy of duty which came into effect on and from March 1, 1978. In view of the said judgment, we do not find any merit in this appeal and it is accordingly dismissed. No order as to costs.
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