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2005 (5) TMI 95 - AT - Central ExciseExtract: .......Sakhar Karkhana Ltd. (supra) whereby the Supreme Court affirm the decision of the Hon ble Tribunal in the case of Aruna Industries. We find no reason to upheld the finding in the impugned order whereby it is held that the goods are excisable. The impugned orders are set aside and the appeals are allowed. (Pronounced and dictated in the open Court).
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