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1994 (6) TMI 95 - CEGAT, NEW DELHIExtract: ....... do not find any substance in the contention raised by the ld. SDR in view of the ratio of the judgment rendered by this Tribunal in the case of Collector of Central Excise v. Balraj Paper and Straw Board Mills (P) Ltd., supra. 13. In the result, the appeal is rejected being devoid of any merit. Cross Objections also stands disposed of accordingly.
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