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2005 (4) TMI 524 - CESTAT, NEW DELHIExtract: .......rlier case, in which the statement was relied upon and concluded that the waste is excisable, by the Tribunal, has already attained the finality, as they did challenge the same before the higher forum. 6. emsp In view of the above, we do not find any illegality in the impugned order and the same is upheld. The appeal of the appellants is dismissed.
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