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1995 (12) TMI 179 - CEGAT, NEW DELHIExtract: ....... was never challenged by the Revenue during adjudication proceedings. After going through the literature cited by the learned JDR, we find that in the light of the test report the findings recorded by both the authorities below are correct and does not call for any interference at our end. In the result, the appeal filed by the Revenue is rejected.
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