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2005 (9) TMI 533 - CESTAT, MUMBAIExtract: .......rence is answered accordingly. 8. emsp Further, he relied upon the case of M/s. Anil Sunil Trade and Investments (P) Ltd. v. CCE, Bangalore-III, reported in 2001 (129) E.L.T. 616 (Tri.-Bang.). 9. emsp In view of the settled position of law on the subject, I do not find any merit in the appeal filed by the Revenue accordingly, the same is dismissed.
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