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2003 (11) TMI 145 - CESTAT, NEW DELHI
Extract:
.......fit of which can not be given to the appellants in the face of the Apex Court judgment in Mafatlal Industries case (supra) and facts and circumstances discussed above. 14.In view of the discussion made above, the impugned order passed by the Commissioner (Appeals) is perfectly valid and the same is upheld. The appeal of the appellants is dismissed.