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    <title>2009 (2) TMI 841 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed 21 revenue appeals challenging a Tribunal order under Section 35-G of the Central Excise Act. The Tribunal&#039;s decision, based on consistent precedents, found no evidence of alternative input sources in goods manufacturing. The Court upheld the Tribunal&#039;s decision, emphasizing the importance of decision consistency. It concluded that no substantial legal questions existed, as inputs were used in the final product without proof of alternative supply methods. The judgment highlighted factual findings and revenue&#039;s acceptance of prior orders, leading to the dismissal of the appeals.</description>
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