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2004 (11) TMI 369 - AT - Central ExciseExtract: .......Commissioner and that order was upheld by the Tribunal as reported in 2002 (146) E.L.T. 113 (CCE, Chandigarh v. Shital International). Therefore, the duty demand has been rightly dropped against the respondents and the impugned order passed by the Commissioner in this regard is upheld. The appeal of the Revenue is dismissed being without any merit.
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