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2003 (10) TMI 351 - CESTAT, BANGALOREExtract: .......he facts and circumstances and submissions made by both sides with reference to the facts of the case and particularly on going through the relevant portion referred to and relied upon by both sides in the case of Mafatlal Industries, we do not find any infirmity in the impugned order. In the result, the appeal filed by Revenue is hereby dismissed.
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