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2004 (9) TMI 555 - CESTAT, NEW DELHIExtract: .......eals) has given correct findings and following the ratio of the decison of the Larger Bench of the Tribunal in the case of Union Carbide India Ltd. v. CCE, Calcutta-I (supra) and the other decisions relied on by the respondents, I find no merits in the appeal of the Revenue. The same is accordingly rejected. (Pronounced and dictated in open Court).
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