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1995 (1) TMI 152 - AT - Central ExciseExtract: .......hemicals (supra) has also only followed the Supreme Court decision applying the ratio of that decision to the facts of that case. In the result, we hold that the matter is fully covered by the Supreme Court decision in the Pankaj Jain Agencies case (supra), and we see no reason to interfere with the impugned order. The appeal is therefore rejected.
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