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2006 (8) TMI 616 - CESTAT CHENNAIExtract: .......e Apex Court’s judgment in Gujarat Ambuja Cements (supra) was available but not cited before him. His order following the Apex Court’s judgment in L.H. Sugar Factories (supra) cannot be sustained. 4. For the reasons already recorded, the impugned order is set aside and this appeal is allowed. (Dictated and pronounced in open Court)
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