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2001 (5) TMI 918 - AT - Central ExciseExtract: .......in any marketable commodity as contemplated by the Act comes into existence. 10.In view of what has been stated above, we hold that the Commissioner has misguided himself in passing the impugned order of adjudication. The entire order is devoid of any substance. It is quashed in its entirety. Appeals are allowed and the impugned order is set aside.
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