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1991 (5) TMI 173 - AT - Central ExciseExtract: ....... Central Excise Law. This being so, the proceedings initiated against the appellants by the Central Excise authorities culminating in the passing of the impugned order cannot be sustained. In this view of this matter, and, following the decision of Garware rsquo s case, we set aside the impugned order and allow the appeal with consequential relief.
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