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1981 (9) TMI 290

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....No. 683 of 1981<br>Central Excise<br>-<br>Shri D.N. Mehta ORDER [Order per : Shri D.N. Mehta, Addl. Secy.]. - Government have considered the submissions made in the revision application and have exa....

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.... liable for any clearances of coffee made without payment of duty by a manufacturer. Furthermore, on a perusal of the records of the case, Government find that what was seized was roasted coffee and ....