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2001 (6) TMI 786 - AT - Central ExciseExtract: .......sh rdquo under heading 26.21. Apart from the fact that this is the judgment of High Court having jurisdiction over the factory of the appellant before us, the existence of any contrary judgment of any other high court has not been cited. 4. emsp Accordingly, following the ratio of this judgment we allow this appeal and set aside the impugned order.
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