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1996 (10) TMI 294 - CEGAT, NEW DELHIExtract: .......er that the factual aspect of the matter had not undergone any change with the introduction of the new tariff. We do not find any infirmity in the views taken by the Collector of Central Excise (Appeals) and accordingly, we do not find any merit in all these six appeals filed by the Revenue and all the six appeals are rejected. Ordered accordingly.
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