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2004 (11) TMI 166 - AT - Central ExciseExtract: .......hese had no marketability as such. That being so, the same could not be subjected to excisability. Therefore, the findings of the learned adjudicating authority in this regard are upheld. 10. In the light of the discussion made above, we do not find any illegality in the impugned order and the same is upheld. The appeal of the Revenue is dismissed.
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