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1999 (4) TMI 447 - CEGAT, NEW DELHIExtract: .......wed a series of decisions of the High Court and the Tribunal including in the case of M/s. Goramal Hari Ram v. CCE, Delhi reported in 1994 (69) E.L.T. 269. 2. emsp Since the issue has already been concluded and considered by the decision referred to above, we do not find any infirmity in the impugned order and in the result the appeal is dismissed.
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