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2000 (5) TMI 74 - AT - Central ExciseExtract: .......n cast on them to show that the goods on which the duty demand is sought to be raised are marketable. In this view of the matter there is no ground to interfere with the findings of the Commissioner (Appeals) who has held that quilt fabric in running length is not an excisable product. We accordingly upheld the impugned order and reject the appeal.
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