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2002 (6) TMI 548 - AT - Central ExciseExtract: .......een affirmed by the Apex Court as noticed in extracted from 2000 (118) E.L.T. A242. The Commissioner rsquo s (Appeal) before the Apex Court has since been rejected. In view of the findings and the judgments cited above, we uphold the contention raised by the Ld. Sr. Counsel and do not find any merit in this appeal and hence this appeal is rejected.
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