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1996 (6) TMI 167 - CEGAT, NEW DELHIExtract: .......e Apex Court in the case of M/s. Swadeshi Polytex Ltd. v. CCE. We find that the ratio of the decisions cited supra fully covers the facts and circumstances of the present case. In this view of the matter, we do not see any legal infirmity in the order of the Additional Collector. Accordingly, the impugned order is upheld and the appeal is rejected.
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