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    <title>2001 (3) TMI 502 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai dismissed the Commissioner&#039;s appeal against the order of the Collector of Central Excise, Aurangabad concerning aluminium and steel frames manufactured by VIP Industries Ltd. The tribunal concluded that there was insufficient evidence to prove that the goods, despite not being marketed, were capable of being marketed. Consequently, the appeal was dismissed.</description>
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      <description>The Appellate Tribunal CEGAT, Mumbai dismissed the Commissioner&#039;s appeal against the order of the Collector of Central Excise, Aurangabad concerning aluminium and steel frames manufactured by VIP Industries Ltd. The tribunal concluded that there was insufficient evidence to prove that the goods, despite not being marketed, were capable of being marketed. Consequently, the appeal was dismissed.</description>
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