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2004 (9) TMI 545 - AT - Central ExciseExtract: .......orrect. We find that the lower appellate authority rsquo s order reflects application of mind and we do not find any reason to interfere with the same. We, therefore, uphold the impugned order and reject the Revenue appeal as devoid of merits. 6. emsp Operative portion of this order rejecting the Revenue appeal was pronounced in Court on 14-9-2004.
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