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2003 (7) TMI 610 - AT - Central ExciseExtract: .......nd that the Tribunal was wrong in so doing, rather should have dismissed the appeal of the Department. rdquo Therefore, the impugned order passed by the Commissioner (Appeals), in the light of the law laid down in the above referred cases, is perfectly valid and is upheld. The appeal of the Revenue is, therefore, dismissed, being without any merit.
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