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2001 (1) TMI 391 - AT - Central ExciseExtract: .......conclusion in view of the facts before her. We do not find force in the argument of Shri Shroff. 8. emsp The marketability of oxygen carried through pipeline having been established in this manner by the Commissioner (Appeals), we do not find any substance in the arguments made by the appellants. Upholding the impugned order, we dismiss the appeal.
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