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2004 (2) TMI 400 - AT - Central ExciseExtract: .......ses. 6. emsp The Departmental Appeal is accordingly rejected and the impugned order upheld. rdquo Respectfully following the ratio of the above order of the Tribunal, we find that there is no merit in the Revenue appeal and, therefore, reject the same. The cross appeal is in the nature of written submissions and the same is disposed of accordingly.
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