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1989 (12) TMI 204 - CEGAT, NEW DELHIExtract: .......ti-stage excise levy. In the context of this position, coupled with the position that no new facts are required to be investigated, we do not think that these two decisions have application to the instant case. 11. In the light of the above discussion, we cannot fault the impugned order. In the result, we uphold the order and dismiss these appeals.
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