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1986 (3) TMI 192 - AT - Central ExciseExtract: ....... But, notwithstanding this, the claim against the appellants cannot be substantiated in the absence of proof that the goods cleared by them were, by themselves, dutiable. 22. emsp As earlier stated, I am in agreement with the final conclusion as to the nature of the disposal of the appeals and I therefore concur with the order allowing the appeals.
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