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2004 (9) TMI 552 - CESTAT, NEW DELHIExtract: .......rmaceuticals Ltd. - 2003 (152) E.L.T. 186. The case of the respondents squarely stands covered by the ratio of law laid down in these cases. Therefore, I do not find any illegality in the impugned order of the Commissioner (Appeals) and the same is upheld. 5. emsp The appeals of the Revenue are dismissed. (Pronounced and dictated in the open Court)
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