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1999 (2) TMI 137 - CEGAT, NEW DELHIExtract: .......ed by evidence to show that the goods in question are marketable or similar goods are being marketed. Therefore, this finding of the learned Commissioner was not controverted by the Revenue. 7. emsp In view of the above mentioned discussion and the decision of the Tribunal we do not find any merit in the appeal. Accordingly, the appeal is rejected.
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