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2000 (5) TMI 1088 - AT - Central ExciseExtract: .......he department. A similar view was taken by the Tribunal in the case of Birla Ericsson Optical Ltd. (supra). 8. Therefore, in view of the aforesaid analysis and following the ratio of these decisions, the Order-in-Appeal impugned is set aside along with the attendant Order-in-Original and the appeal is allowed, with consequential relief, as per law.
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