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2003 (10) TMI 337 - AT - Central ExciseExtract: .......he Commissioner in this regard is perfectly valid. 17. emsp In the light of discussion made above, the impugned order against appellants firm and its proprietor-appellant, is set aside. The Appeals No. 2351-52/01 filed by them are accepted with consequential relief permissible under the law, while Appeal No. E/2995/02-A of the Revenue is dismissed.
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