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2008 (10) TMI 512 - AT - Central ExciseExtract: .......nufacturer. I find that the case of Shreeji Colour Chem. Industries (supra) is totally in different facts and the said case law is not applicable herein. So, I do not find any merit in this appeal of the appellants. The order of the Commissioner (Appeals) is upheld. The appeal is rejected. (Order dictated and pronounced in open court on 24-10-2008)
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