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2005 (4) TMI 447 - CESTAT, KOLKATAExtract: ....... 505 (Tribunal) and Collector of Central Excise, Madras v. Ambur Co-operative Sugar Mills Ltd. reported in 1999 (111) E.L.T. 447 (Tribunal). In view of the above discussions, the appeal deserves to be allowed. Consequently, I set aside the impugned order and allow the appeal with consequential relief to the appellants. Pronounced in the open Court.
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