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2002 (6) TMI 269 - AT - Central ExciseExtract: .......eaded and not applying the Tribunal rsquo s judgment in the case of M/s. National Industries v. CCE, Nagpur, 1997 (94) E.L.T. 92 as applied by the learned Commissioner (Appeals) do not impress us. 6. emsp In view of out findings, we find no merits in the Revenue rsquo s appeal and dismiss the same. The cross-objection stand disposed in above terms.
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