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1997 (10) TMI 192 - AT - Central ExciseExtract: .......sed by the Collector (Appeals) is just and proper and there is no infirmity in the same. Parts of parts have been considered as to be eligible to the benefit of notification. This view has been reitered by the Board by issue of Notification dated 11-11-1994. In that view of the matter, there is no merit in the appeal and hence the same is rejected.
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