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2003 (5) TMI 431 - CEGAT, CHENNAIExtract: .......he case of C.C.E. v. M.M. Rubber Co. (supra) which has been followed by the Tribunal in the judgments cited, above and such orders have been set aside, therefore, respectfully following the ratio of above noted judgments, we hold that the impugned order is not sustainable in law and the same is set aside by allowing the appeal. Ordered accordingly.
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