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2004 (5) TMI 342 - AT - Central ExciseExtract: .......j.). The said order has been passed by the Commissioner relying upon his earlier Order-in-Appeal Nos. 40 to 42/98, discussed above in the case of same the appellants on the same issue, while upholding the denial of exemption to goods affixed with ldquo Amba rdquo brand. For the reasons recorded in the preceding paras these appeals are also allowed.
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