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2017 (10) TMI 1311

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....017<br>Central Excise<br>Dr. D.M. Misra, Member (Judicial) Shri S. Bissa,Advocate for the Appellants Ms. Nitina Nagori, A.R. for the Respondent Per Dr. D.M. Misra: Heard both sides. 2. This Appea....

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....mits that the issue is covered by the decision of the Hon'ble Gujarat High Court in the case of Principal Commissioner Vs Essar Oil Ltd - 2016(41) STR. 389 (Guj.). 4. I find that the eligibility of c....