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    <description>The High Court upheld the decision of the authorities regarding the imposition of duty and penalties, emphasizing the importance of marketability of the product for excise duty and the burden of proof lying with the department. The Court found no legal basis to interfere with the decision, dismissing the appeal accordingly.</description>
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      <description>The High Court upheld the decision of the authorities regarding the imposition of duty and penalties, emphasizing the importance of marketability of the product for excise duty and the burden of proof lying with the department. The Court found no legal basis to interfere with the decision, dismissing the appeal accordingly.</description>
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