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2003 (5) TMI 436 - AT - Central ExciseExtract: .......i reported in 2001 (131) E.L.T. 131 (Tri.) 2001 (44) RLT 419 (CEGAT - Che.). 5. emsp On considering the facts and circumstances of the case and on submissions made by both sides, we do not find any infirmity in the impugned order passed by the Commissioner (Appeals). In the view we have taken, the appeal filed by the Department is hereby dismissed.
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