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2017 (3) TMI 1590

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..... tral Excise
Mr.  Ranjan Gogoi and Mr. Navin Sinha, JJ. ORDER Heard the learned counsel for the appellant and perused the relevant material. 2. We find no merit in this civil appeal so .....

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..... t, 1985 is based on the well considered findings of fact recorded in the light of the relevant departmental circulars and the provision of the relevant statute. We will, therefore, have no occasion to .....

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