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2004 (5) TMI 574 - AT - Central ExciseExtract: .......e is sustainable in law." In view of the afore stated decision of the Tribunal, followingthe same, we do not find any merit in the plea of the department. Thecase law referred to by learned DR in case of Wheel and Axle Plant(supra) is not applicable to the fact of this case. Accordingly, weallow the appeal. Pronounced in the Court on 5.5.2004.
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