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i) Alembic Chemical Works Co. Ltd. v. The Workmen
ii) Collector of Central Excise and Ors v. Neoli Sugar Factory (1993) Supp. (3) SCC 69 Page 1537
iii) HMM Ltd v. Collector of Central Excise
iv) Collector of Central Excise v. Parle Exports (P) Ltd.
b) The Learned Senior Counsel has further submitted that the words 'concerning a matrimonial relationship' arising in the Notification, is to be construed as anything resulting from a matrimonial relationship, wherein he relied to 2 judgments where the word 'concerned' were interpreted liberally