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1997 (7) TMI 158 - SCH - Central Excise

2001 (9) TMI 139 - AT

The Supreme Court allowed the appeal, stating that the goods were not pilfer-proof caps but tab seals for oil drums. The show cause notice demanding duty for the period before six months preceding the notice was quashed. Judgments of lower authorities were set aside. [Case: 1997 (7) TMI 158 - SC]

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