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2004 (10) TMI 456 - AT - Central ExciseExtract: .......and, the decision in the case of Keshari Wire Products (P) Ltd. is not applicable. We, therefore, hold that the benefit of Notification No. 9/2002-C.E. was not available to the respondents and accordingly the question of refund of any duty to them does not arise. We, therefore, set aside the impugned order and allow the Appeal filed by the Revenue.
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