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1985 (12) TMI 149 - AT - Central ExciseExtract: .......tention of Shri Gulati that the provision in Rule 9A should not be enforced as being contrary to the provisions of the Act (under which the chargeable event was manufacture only), could not be accepted. 10. emsp In the light of the above discussion, we hold that the orders of the lower authorities were correct. This appeal is accordingly dismissed.
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