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2004 (8) TMI 593 - CESTAT, KOLKATAExtract: .......ew was expressed by the Tribunal in the case of Brims Products v. Commissioner of Central Excise, Patna reported in 2001 (130) E.L.T. 719 (Tri. - Kolkata). In view of the above discussions, the appeal deserves to be allowed. 6. emsp Consequently, after setting aside the impugned order, I allow the appeal with consequential relief to the appellants.
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