1996 (12) TMI 52

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....ds, based on a Allahabad High Court judgment, that excisable goods cleared only means those excisable goods on which excise duty is payable and has been paid; this because of the judgment of this Court in Collector of Central Excise, Hyderabad v. Vazir Sultan Tobacco Company Limited - 1996 (83) E.L.T. 3. Even so, the respondent is entitled to, and does, support the judgment on the strength of othe....