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1991 (6) TMI 158 - AT - Central ExciseExtract: ....... the same function. 8. Thus viewed from all the angles, however, deligently attractively, the arguments were presented by Shri Mondal, we could not persuade ourselves to deviate from the stand, we had taken earlier in 1989 (41) E.L.T. 424 in the case of Gujarat Alkalies and Chemicals Ltd. 9. Hence, all the four appeals from the revenue are dismisse
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