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1985 (3) TMI 79 - AT - Central ExciseExtract: ....... formula provided under Section 37 of the Finance Act, namely 5 of that duty. 52. In view of the above, I consider that this appeal deserves to be rejected and I reject it. TRIBUNAL S ORDER 53. In accordance with the judgment of the majority of the Members who have heard the matter, the appeal is allowed with consequential relief to the appellants.
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