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2004 (1) TMI 452 - AT - Central ExciseExtract: .......quo same class of goods rdquo appearing under Rule 173L(iii) having wider connotation, cannot be restricted to ldquo the same variety of goods rdquo , is not attracted to the case of the appellants in the light of facts detailed above. 6. emsp In view of the above discussions, the impugned order is upheld. The appeal of the appellants is dismissed.
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