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2005 (1) TMI 167 - AT - Central ExciseExtract: .......he case on hand. On the other hand the case of Kirit Packaging Industries applies to the facts of the present case. The object of any fiscal legislation is to subserve the purpose for which is enacted and not to defeat it. Any interpretation, which defeats have very purpose for which a law is enacted, has to be discarded. 6. The appeal is rejected.
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