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2000 (1) TMI 120 - CEGAT, KOLKATAExtract: .......ne in the present proceedings. 16.Keeping in view all the facts and circumstances of the case, we do not find any infirmity in the view taken by the ld. Commissioner of Central Excise (Appeals). Both the appeals filed by the Revenue are rejected. Cross objections filed by the respondents are also disposed of in the above terms. Ordered accordingly.
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