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2005 (2) TMI 177 - AT - Central ExciseExtract: .......The Revenue had not produced any evidence to show that the goods in question are meant for retail sale. In these circumstances, we find merit in the arguments of the appellants that goods are liable for assessment for the purpose of excise duty under Section 4 of the Central Excise Act. The impugned orders are set aside and the appeals are allowed.
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