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2003 (12) TMI 473 - AT - Central ExciseExtract: .......l. In the Revenue rsquo s appeal memorandum, no such attempt has been made to demolish the conclusions arrived at by the learned Commissioner. 8. emsp Accordingly, we have no hesitation to hold that the appeals filed by the Revenue are without merit and deserve to be rejected. 9. emsp Accordingly, we reject the instant appeals filed by the Revenue.
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