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1999 (11) TMI 506 - CEGAT, NEW DELHIExtract: ......., dated 4-1-1995. The impugned order of the Commissioner confirming that of the Deputy Commissioner regarding demand of excise duty in respect of the D.G. Sets from the appellants cannot be said to be illegal or unjustifiable in the eyes of law. Consequently, there is no merit in the appeal of the appellants and the same is ordered to be dismissed.
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