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1999 (2) TMI 125 - AT - Central ExciseExtract: .......en gas as now made in the Tariff during the relevant period and in that view also we cannot agree with the finding of the adjudicating authority that new commodity has come into existence by merely filling of hydrogen gas into cylinders. Consequently, we set aside the impugned order and allow the appeals with consequential relief to the appellants.
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