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1998 (3) TMI 311 - AT - Central ExciseExtract: .......er Rule 57A. Question as posed by the appellants will not survive if they discharge duty liability on MDPT. 10. emsp I am of the opinion that in view of my finding in Para 8 above, there is no merit in appeal. I accordingly reject the same. However, both the appellants and Revenue are at liberty to examine the matter from the angle in Para 9 above.
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