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1995 (12) TMI 199 - AT - Central ExciseExtract: ....... CESA, 1944 and the rules framed thereunder became integral part of the Duty of Excise Act, 1978. Therefore, in the facts and circumstances of the case, following the ratio of the rulings of the High Courts and the Supreme Court, we hold that the impugned order is sustainable in law and on facts. In this view of the matter, the appeal is dismissed.
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