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2000 (7) TMI 167 - CEGAT, MUMBAIExtract: .......o doubt, the representative of the assessee has produced a decision in the case of Anchor Porcelain Works v. C.C.E., Rajkot - 1996 (83) E.L.T. 152 (Tribunal). We are not referring to the same and discussing it in our judgment. We are deciding the issue only on the basis of the words contained in Section 35 and Section 35B of the Central Excise Act.
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