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2002 (2) TMI 1173 - AT - Central ExciseExtract: .......he assessee. The reliance placed by the JDR on the Larger Bench decision does not appear to help the appellant rsquo s case as the context in which that decision was rendered was quite different from the one obtaining in the present case. 5. emsp In the result, the order of the Commissioner (Appeals) is sustained and the present appeal is rejected.
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