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1990 (4) TMI 132 - AT - Central ExciseExtract: .......o, once such goods are ordered for destruction and they have been destroyed by following the prescribed procedure and conditions. In view of these provisions also we hold that even otherwise duty is not liable to be paid by the appellants. We, therefore, allow the appeals and set aside both the orders of the Collector of Central Excise, Aurangabad.
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