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2016 (7) TMI 1362 - SCH - Central ExciseWhether market purchase goods can be treated as duty paid goods - The decision in the case of M/s. Arvind Products Limited, M/s. Vishal Fabrics Private Limited and M/s. Shanti Processors Limited Versus Commissioner of Central Excise & ST., Ahmedabad [2014 (11) TMI 79 - CESTAT AHMEDABAD] contested - Held that: - the instant appeal is covered by the judgment titled as ‘M/s. Sports & Leisure Apparel Ltd. v. Commissioner of Central Excise, Noida’ [2016 (8) TMI 128 - SUPREME COURT]. - appeal dismissed on the ground of delay as well as on merit.
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