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2009 (4) TMI 558 - AT - Central ExciseExtract: .......High Courts of Punjab and Haryana and Gujarat will squarely cover the issue in favour of the appellants herein. 5.5 emsp Accordingly, in view of the above reasoning, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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