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1999 (1) TMI 114 - CEGAT, NEW DELHIExtract: ........ We also find that there is no correspondence exchanged with the Department indicating the process of manufacture and use of glue and starch in the process. Thus, even on limitation the Appellants have not been able to make out a case in their favour. 9. emsp Having regard to the above findings, we uphold the impugned order and reject the Appeals.
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