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2003 (9) TMI 472 - AT - Central ExciseExtract: ....... installed capacity and does not require that each and every section should be upgraded by 25 . In this view of the matter, we do not find any merits in the Revenue rsquo s appeals and reject all of them. rdquo 5. emsp Inasmuch as the issue is decided in favour of the Respondents, we find no merits in the Revenue rsquo s appeal and reject the same.
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