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2008 (9) TMI 802 - AT - Central ExciseExtract: ....... the above reproduced ratio, the issue is squarely covered in favour of the appellant. In my considered view, the impugned order is incorrect and is liable to be set aside. Respectfully following the ratio as laid down by Apex Court and Tribunal, I set aside the impugned order. 8. emsp All the appeals are allowed. (Dictated and pronounced in Court)
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