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1988 (5) TMI 171 - CEGAT, NEW DELHIExtract: .......e of Rule 173-H. The original authority rsquo s finding and the contention of the Appellant-Collector that the respondent company mis-stated the process of manufacture is untenable in view of the detailed letter dated 22/30.4.1976 of the respondent company mentioned supra. 11. In view of our discussion and findings above, the appeals are dismissed.
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