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2002 (3) TMI 687 - AT - Central ExciseExtract: .......mmissioner (Appeals) has rightly rejected the appeal of the appellants by upholding the order passed by the adjudicating authority. 4. emsp After hearing the rival submissions and perusal of the records, I do not find any legal infirmity in the view taken by the Commissioner (Appeals). I do not find any merit in the appeal and the same is rejected.
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