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1999 (8) TMI 214 - AT - Central ExciseExtract: .......partment to get the goods tested if they had contested the process of manufacture. Keeping in view the Board rsquo s Circular and the facts on record, we find no material to disturb the finding of the learned Commissioner of Central Excise (Appeals) and therefore, we do not find any merit in the appeal filed by the Revenue and the same is rejected.
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