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2003 (9) TMI 116 - CESTAT, NEW DELHIExtract: ....... and Others v. State of Uttar Pradesh and Another. 3. In the light of the above we hold that there is no need for re-consideration of the decision of the Larger Bench in Collector of Central Excise, Bombay v. Automats (India) 2000 (119) E.L.T. 34 (Tri. - LB) . We, therefore, send back the matter to the regular Bench for being disposed of on merits.
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