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2006 (9) TMI 398 - AT - Central ExciseExtract: .......order. 5. emsp After hearing both sides, perusal of the records, the provision of Rule 21 and the decisions relied on by the ld. Counsel, I find that the case is fully covered under the said Rule and the decision relied on by the ld. Counsel. I, therefore, set aside the impugned order and allow the appeal filed by the appellant. (Dictated in Court)
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