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2000 (4) TMI 41 - SCH - Central ExciseExtract: .......nd marketability was produced. We find, having heart the learned Additional Solicitor General, that there is, in fact, no evidence led by the Department to establish that case. The reliance upon the order of the Commissioner would appear to be misplaced because the Commissioner s ipse dixit carries the matter no further. 3. The appeal is dismissed.
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