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2000 (7) TMI 434 - AT - Central ExciseExtract: .......axes, 1965 (16) STC 259 (SC). 6. emsp The amount of duty involved is only Rs. 7,835/-. 7. emsp Taking into account the facts and circumstances of the present case, we affirm the view taken by the learned Collector of Central Excise (Appeals). We do not find any merit in this appeal filed by the Revenue and the same is rejected. Ordered accordingly.
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