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2005 (2) TMI 638 - AT - Central ExciseExtract: ....... in the case of CCE, Calcutta v. Pandit D.P. Sharma - 2003 (154) E.L.T. 324 (S.C.). On our further consideration, we find that the order passed by the Commissioner (Appeals) is not just and proper and the order passed by the AC is legal and requires to be upheld by allowing the appeal. Hence, the appeal is allowed with consequential relief, if any.
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