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2004 (11) TMI 465 - CESTAT, BANGALOREExtract: .......as the furnace had functioned on those days. Excluding those days, it was found that the furnace was not shut down for a continuous period of seven days. We find that the findings recorded by the Commissioner, as extracted above, are legal and proper. There is no merit in this appeal and the same is rejected. (Pronounced in open Court on 5-11-2004)
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