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1994 (8) TMI 112 - AT - Central ExciseExtract: .......g nor can we delete but it should be interpreted and construed as per the words the legislature has chosen to employ in the Act or Rules. There is no room for assumption or presumptions. rdquo 8. emsp We are, therefore, of the view that there is no merit in the appeal of Revenue. We accordingly uphold the Order and reject the appeal of the Revenue.
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