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2001 (8) TMI 771 - AT - Central ExciseExtract: .......hese decisions are not applicable to the facts and circumstances of the present case. 17. emsp In the facts and circumstances of the case, we agree with the view of the adjudicating and appellate authorities in this regard. 18. emsp On careful consideration of the matter, we do not find any merit in all these three appeal and the same are rejected.
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