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1999 (9) TMI 509 - AT - Central ExciseExtract: .......e above discussion, we find that no excise duty can be charged on the piece of cables removed from the drum, and which cables get destroyed in the course of mandatory quality control test. Contrary view taken by the Collector in the impugned order is erroneous, and we reverse the same. Appeals are allowed with consequential relief to the appellant.
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