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1999 (6) TMI 82 - CEGAT, NEW DELHIExtract: .......d have been used by re-rolling in the manufacture of final products by the respondents herein, and in the face of the fact that the demands have been raised on the basis of the statutory records of the respondents, I hold that there is no infirmity in the lower appellate authority rsquo s order. I accordingly uphold the same and reject the appeals.
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