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1991 (7) TMI 207 - AT - Central ExciseExtract: .......nce by way of statements collected is general in nature and there is no specific finding that any lot of scrap used by the Respondents could be taken to be non-duty paid. In view of what we have held in the case of Andhra Steel Corporation Ltd. above, we hold that there is no merit in the plea of the appellant-Collector and the appeal is dismissed.
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