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1999 (11) TMI 459 - CEGAT, NEW DELHIExtract: .......of Central Excise Act, 1944. Same can also be said in respect of all the items listed in the list. We note that the ratio of the decision of the Apex Court in the case of Sirpur Paper Mills Limited is not applicable to the facts of the present case. In the circumstances, we find no substance in the ROM application, the same is, therefore, rejected.
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