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2003 (12) TMI 420 - AT - CustomsExtract: .......ote of the earlier Order in the case of Indian Oil Corporation v. Collector of Central Excise reported in 1993 (66) E.L.T. 464 (Tribunal). 4. emsp Inasmuch as the issue is covered in favour of the appellant-company, we set aside the impugned Order and allow the appeal with consequential relief to the appellants. Stay petition also gets disposed of.
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