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2007 (7) TMI 490 - AT - Central ExciseExtract: .......smissed by the Hon rsquo ble Supreme Court as reported at 2005 (186) E.L.T. A117 (S.C.). 7. emsp Accordingly, I find that the reasoning given by the ld. Commissioner (Appeals) in impugned order is correct and the same does not require any interference. The impugned orders are upheld and the appeals filed by the revenue rejected. (Dictated in Court)
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