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2002 (5) TMI 612 - AT - Central ExciseExtract: .......tention if they had made original payment of duty after 16-3-95 and certificate-A was issued in respect of duty paid on the inputs on or after 16-3-95. Since the facts are otherwise, in our opinion, the orders passed by the Commissioner (Appeals) cannot be faulted with. We, therefore, do not find any merits in the appeals and the same are rejected.
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