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1998 (3) TMI 218 - CEGAT, NEW DELHIExtract: ....... and keeping in view the processes involved, the view taken by the lower authorities is correct. 12. emsp Taking all the relevant facts and consideration into account, we do not find any ground to interfere with the view taken by the Collector, Central Excise (Appeals), Bombay. As a result, there is no merit in this appeal and the same is rejected.
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