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2001 (6) TMI 611 - AT - Central ExciseExtract: .......case of Kirloskar Oil Engg. v. Union of India reported in 1995 (77) E.L.T. 479 (S.C.). Besides, he has also referred to many cases of Tribunal which I have carefully gone into. 4. emsp I do not find any reasons to interfere with the order passed by the Commissioner, Central Excise (Appeals). Accordingly, the appeal filed by the Revenue is rejected.
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