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2001 (8) TMI 959 - AT - Central ExciseExtract: .......Bench of the Tribunal in Hotline Teletubes and Components rsquo case (supra) before the Commissioner (Appeals) who will considered the applicability of the same on merits, to the present case. 5. emsp In view of the discussion made above, the impugned order of the Commissioner (Appeals) is upheld and the appeal filed by the appellants is dismissed.
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