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2005 (6) TMI 343 - CESTAT, NEW DELHIExtract: .......f law laid down in M/s. Aar Kay Industries, 2004 (165) E.L.T. 412 and Micro Forge Ltd. v. CCE, 2004 (169) E.L.T. 251 referred in the written submissions by the Appellants is not applicable to their case, in the light of above discussion. Consequently the impugned Order is upheld. The appeal is dismissed. (Dictated and pronounced in the Open Court.)
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