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1998 (3) TMI 271 - AT - Central ExciseExtract: .......net of excise. The Department has not brought any other evidence on record to show that the material is treated as a commodity in the normal course. We, therefore, see no reason to interfere with the order passed by the Collector on the basis of the Tribunal rsquo s order. The appeal is, therefore, dismissed, as already announced in the open Court.
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