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2013 (2) TMI 708 - CESTAT NEW DELHIExtract: .......xcise Act. The issue stands settled by the Hon’ble Supreme Court in the case of Singh Enterprises reported in 2008 (221) ELT 163 (SC). As such, we find no infirmity in the order of Commissioner (Appeals). Accordingly, both the stay petitions as also the appeals in both the cases are rejected. (Order dictated and pronounced in the open Court.)
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