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2009 (7) TMI 1011 - AT - Central ExciseExtract: .......e order of the Commissioner (Appeals) need not be upheld and the order of the original authority deserves to be restored. This view has been taken as the Department was under obligation to implement the earlier order of the Commissioner (Appeals) dated 6-10-04 which was allowed with consequential relief. 9. The appeal is allowed on the above terms.
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