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2001 (7) TMI 1045 - AT - Central ExciseExtract: .......plications are dismissed. 6. emsp We are of the considered opinion that the grounds raised in the appeal are not sustainable and the orders passed by the Commissioner (Appeals) are legal and proper and keeping with the ratio of the Hon rsquo ble Supreme Court rsquo s judgments. Therefore, there is no merit in the appeals and the same are dismissed.
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