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1996 (10) TMI 83 - SCH - Central Excise
The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, which found that the appellant failed to prove that two sheds were independent units. The Tribunal's conclusion was reasonable, and the appeal was dismissed with costs. [Citation: 1996 (10) TMI 83 - SC]
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