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2006 (10) TMI 298 - AT - Central ExciseExtract: .......rabad v. Aurobindo Pharma Ltd. (supra) in an identical situation. This ratio of the judgment clearly applies to the facts of the present case. The Commissioner was justified in setting aside the demands. There is no merit in this appeal and the same is rejected. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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