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2003 (5) TMI 435 - AT - Central ExciseExtract: .......e Commissioner (Appeals) can be upsetted. On the contrary, we find that the Revenue has accepted that the CSNL can be used only at the high temperature being maintained by the respondents. Accordingly, we accept the order passed by the Commissioner (Appeals) and do not find any merit in the Revenue rsquo s appeals. The same is accordingly rejected.
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