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1994 (5) TMI 106 - AT - Central ExciseExtract: ....... was in the appellants favour was not maintainable. 8. emsp In view of the above discussion, it is not necessary for us to examine the submissions made by the learned Counsel on behalf of the appellants on the question of excisability of their product. 9. The appeal is therefore, rejected. The cross-objection is also disposed of in the above terms.
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