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1989 (12) TMI 211 - AT - Central ExciseExtract: .......Feb., 1982 and was thus not relevant. 22. In any eventuality, as mentioned by ld. Member (Judicial) the law is finally settled by the decision of the Supreme Court in the case of Union of India v. Modi Rubber reported in 1986 (25) E.L.T. 849.I, therefore, agree with my ld. Colleague as mentioned above. 23. Consequently, the appeal stands dismissed.
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