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2001 (10) TMI 134 - AT - Central ExciseExtract: ....... located in Pune and Vadodara are concerned, we are of the considered opinion that appellants have established their case and revenue has not discharged the burden of marketability and excisability of the intermediate item. In that view of the matter the impugned orders are set side and appeals allowed with consequential relief, if any, as per law.
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