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1999 (1) TMI 124 - CEGAT, MUMBAIExtract: ....... product capable of being marketed. On this ground, the excisability and dutiability has not been established. We further find that in view of the facts on record, the charge of suppression does not sustain. Thus on both merits and on limitations, the appellants appeal is allowed and the impugned order is set aside. Consequential relief as per law.
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