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1999 (9) TMI 729 - CEGAT, NEW DELHIExtract: .......ed by manufacturer, which is raised by the appellant in this appeal, is also decided against them by this Tribunal in Bharat Heavy Electricals Ltd. v. CCE, Indore reported in 1999 (112) E.L.T. 246. Since both the issues raised by the appellant stand settled against the appellant, we do not find any merit in this appeal. It is accordingly dismissed.
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