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2007 (10) TMI 530 - AT - Central ExciseExtract: .......s being intact and found to be available in the factory. In any case, we find that inasmuch as the issue stands covered by the Tribunal rsquo s decision, the adjudicating authority was justified in following the ratio of the same. We do not find any merit in the Revenue rsquo s appeal and reject the same. (Dictated and pronounced in the open Court)
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