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2003 (12) TMI 146 - CESTAT, MUMBAIExtract: ....... the Tribunal on the ground that the same was in respect of their Jalgaon factory. The above distinction made by the adjudicating authority is not just and fair. The issue having been decided we see no reason to take a different view. Following the same we set aside the impugned order and allow the appeal with consequential relief to the appellant.
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