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2001 (1) TMI 86 - SC - Central ExciseExtract: .......ence of any proof with regard to the actual user of Benzene, etc., in the manufacture of paint, varnish, lacquer, etc., no relief could have been granted to the respondent under this notification. 8.For the aforesaid reason, this appeal is allowed and the judgment dated 24th October, 1990 of CEGAT is set aside. 9.There will be no order as to costs.
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