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2007 (4) TMI 534 - AT - Central ExciseExtract: .......ra. 5. emsp The ratio of the above decisions are applicable to the present case. Therefore, we hold that no valid grounds have been adduced to interfere with the findings and reasonings of the Commissioner. 6. emsp Therefore, the appeals by the Department are rejected. The cross-objection is also disposed off accordingly. (Pronounced in open Court)
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