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2005 (2) TMI 358 - CESTAT, BANGALOREExtract: .......ame are not applicable to the facts of the present case. The ratio of the Apex Court judgment rendered in the case of Sidhartha Tubes Ltd. (supra) is clearly applicable to the facts and circumstances of the present case and does not distinguish. There is no merit in these appeals and the same are rejected. (Pronounced in the open Court on 8-2-2005)
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