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2007 (12) TMI 355 - CESTAT, NEW DELHIExtract: .......ecision of the Hon rsquo ble Supreme Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India reported in 2000 (119) E.L.T. 257 (S.C.). I find force in the submission of the learned DR. In view of the above, I agree with the findings of the Commissioner (Appeals). The appeal is rejected. (Order dictated and pronounced in the open Court)
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