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1999 (11) TMI 538 - AT - Central ExciseExtract: ....... consider that the facts are not similar. Here, the glass bottles which have been received on payment of duty had got broken and had become waste. 8. emsp Following the Calcutta High Court rsquo s decision (supra), we do not agree with the view taken by the ld. Commissioner (Appeals) in this regard. Thus, the appeal is allowed. Ordered accordingly.
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