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2004 (1) TMI 205 - AT - Central ExciseExtract: .......Ltd., 2002 (144) E.L.T. 650. The Commissioner (Appeals) has rightly by relying upon the ratio of the law laid down in these cases and reversed the orders-in-original of the adjudicating authority. Therefore, the impugned orders passed by the Commissioner (Appeals) are perfectly valid and as such are upheld. The appeals of the Revenue are dismissed.
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