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2001 (12) TMI 599 - AT - Central ExciseExtract: .......facts of this case. On the other hand she submits that point at issue has been properly analysed by the Commissioner (Appeals) as can be seen from the order. Concurring with this view taken by the respondent rsquo s counsel, I do not find any reason to interfere in this order passed by the Commissioner (Appeals). In the result, appeal is dismissed.
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