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1997 (3) TMI 326 - CEGAT, NEW DELHIExtract: .......ad been paid thereon. 11. emsp Taking all the relevant facts on record into consideration, we do not agree with the view taken by the ld. Collector of Central Excise (Appeals), New Delhi, we set aside the same and as a result the order passed by the Assistant Collector of Central Excise, Ghaziabad is restored. The appeal of Revenue is thus allowed.
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