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2001 (2) TMI 464 - AT - Central ExciseExtract: ........ As we can see, the stand taken in the present case by the appellants is altogether different than what is dealt in the case laws cited by the ld. Advocate for the appellants. Therefore, the ratio of these cases cannot be made applicable to the facts of the present case. 4. emsp In the result, the appeal fails and the same is accordingly rejected.
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