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2002 (5) TMI 441 - AT - Central ExciseExtract: ....... Department to achieve the object of upsetting the finding of the Collector (Appeals) and the Tribunal in this manner. In view of our finding as mentioned above we need not give our views on the other points raised by the parties including case law cited before us. The impugned order is set aside and the Appeal is allowed with consequential relief.
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