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2010 (1) TMI 1037 - AT - Central ExciseExtract: .......ts were cited by both sides, we are not discussing any of them since we consider that on the basis of facts and investigation in this case, Revenue has failed to make out a case against the appellant. 6. In view of above discussion, the appeal filed by the Revenue has no merit and accordingly the same is rejected. (Dictated and Pronounced in Court)
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