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1999 (4) TMI 95 - SC - Central ExciseExtract: .......such finding, before such an item could be subjected to excise duty. This is not done. We find in the present case, the finding recorded by the courts below in the impugned order of the Tribunal is such which requires no interference. Thus we do not find any merit in this Department s appeal. Appeals are accordingly dismissed. Costs on the parties.
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