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1997 (7) TMI 182 - SC - Central ExciseExtract: ....... facts and the law laid down in Madras Rubber Factory s case is applied to the facts so found. 5. For the above reasons, this appeal is allowed. The orders of the Assistant Collector and the High Court are set aside. The matter would now go back to the Assistant Collector for making the original assessment in accordance with law as indicated above.
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