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1983 (2) TMI 291 - AT - Central ExciseExtract: .......f the Notification or by necessary implication therefrom, the matter is different, but that is not the case here”. There is no room, in our opinion, for any doubt as to the intent or meaning of the Notification No. 36/76. 7. Having regard to the aforesaid discussions, we uphold the order of the Appellate Collector and reject the appeal.
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