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    <title>1981 (3) TMI 241 - CENTRAL BOARD OF EXCISE AND CUSTOMS</title>
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    <description>The appeal by M/s. Shree Sonal Gum Industries was allowed by the Central Board of Excise and Customs. The Board found the demand to be mostly time-barred and considered the Collector&#039;s reasoning regarding the number of workers employed by the appellant as hypothetical. Additionally, the goods in question were found difficult to exclude from the scope of &quot;grain mill products.&quot; As a result, the Collector&#039;s orders were set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=165667</link>
      <description>The appeal by M/s. Shree Sonal Gum Industries was allowed by the Central Board of Excise and Customs. The Board found the demand to be mostly time-barred and considered the Collector&#039;s reasoning regarding the number of workers employed by the appellant as hypothetical. Additionally, the goods in question were found difficult to exclude from the scope of &quot;grain mill products.&quot; As a result, the Collector&#039;s orders were set aside.</description>
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