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1997 (5) TMI 51 - SC - Central Excise

2010 (12) TMI 729 - AT

The Supreme Court upheld the appeal, stating that roller locker machines are to be considered powerlooms under Rule 96MMM of the Central Excise Rules. The Show cause notice was deemed misconceived, and the appeal was allowed while another related case was dismissed. (Case citation: 1997 (5) TMI 51 - Supreme Court)

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