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2004 (6) TMI 622 - AT - Central ExciseExtract: .......td. in Appeal No. E/1459/2003-NB(C) decided on 17.11.2003 have followed the ratio of the decision of the Larger Bench (supra). Therefore, following the ratio laid down by the Larger Bench in the cited case, we hold that the impugned order is not legal and proper and set aside the impugned order and allow the appeal with consequential relief if any.
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