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1987 (10) TMI 255 - AT - Central ExciseExtract: .......e has been any manufacture much less attracting the further duty. The Collector (Appeals) has not referred to this aspect of the case presumably as the appellants did not set out before him the precise gauges of the raw material and the resultant products. In the result, we hold that the impugned order cannot be sustained and the appeal is allowed.
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