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1994 (6) TMI 91 - CEGAT, NEW DELHIExtract: .......of central excise duty cannot be assailed. The contention of the appellants that the benefit of the said Notification is not made dependent upon clearance of excisable goods leads nowhere and to be recorded only to be rejected. No other point was urged. 7. In the result, we uphold the impugned Orders and reject the appeal being devoid of any merit.
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