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2001 (8) TMI 246 - AT - Central ExciseExtract: .......9. Thus, on both counts, the impugned order is not sustainable in law, the same is set aside and the appeal is allowed. 6. The above findings in the case of K.S. Swamy and Co. would apply to the facts of the present case and applying the ratio thereof, the impugned order is set aside and appeal allowed with consequential relief, if any, as per law.
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