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2000 (6) TMI 577 - AT - Central ExciseExtract: .......ri relies upon single Member judgment in the case of Upper Ganges Sugar and Industries Ltd. v. Commissioner of Central Excise 1998 (98) E.L.T. 166 (Tribunal) . I find that the ratio of the cited judgment in the case of Union Carbide India Ltd. v. CCE would apply to the facts of this case. The appeal is accordingly allowed with consequential relief.
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