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2004 (11) TMI 566 - SCH - Central ExciseExtract: .......n the special leave petitions. Learned counsel for the parties concede that the question arising for decision in these appeals is covered and decided by the decision of this Court in Muller & Phipps (India) Ltd. v. Collector of Central Excise, Bombay-I, (2004) 4 SCC 787. The appeals be treated as disposed of in terms of the above said decision.
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