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1990 (3) TMI 163 - CEGAT, NEW DELHIExtract: .......n the case of Good Shepherd Rubber Company, Palghat v. Inspector of Central Excise, Palghat and Others, reported in 1978 E.L.T. (J 66) was upheld by the Division Bench of the same High Court in the judgment reported in 1978 E.L.T. (J 471) in the case of Inspector of Central Excise, M.O.R. Palghat and Another v. Good Shepherd Rubber Co., Olavakkode.
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