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2005 (8) TMI 613 - CESTAT, MUMBAIExtract: .......be taken into account even when the said machine has more than one rollers. The Tribunal in the case of Commissioner of Central Excise, Bangalore v. Maruti Embroidery - 2003 (151) E.L.T. 208 (Tribunal Bangalore) held same views following ratio of this decision we set aside the impugned order and allow the appeal. (Pronounced in Court on 13-10-2005)
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