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2001 (8) TMI 231 - AT - Central ExciseExtract: ........ He has rightly followed the judgment and Revenue has not made out any other grounds as to why the said judgments does not apply to the facts of the case. Therefore, while rejecting the stay application, we take up the appeal and respectfully following the judgment noted above we do not find any merits in the revenue s appeal and dismiss the same.
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