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2005 (6) TMI 545 - CESTAT MUMBAIExtract: .......me not of Ador. The CCE (A) also relied upon Philips India Ltd. 1997 (91) E.L.T. 540 (S.C.) . In view of our findings, in E/3694/2004 herein above, we find no merits in this appeal filed by Commissioner. The same is dismissed upholding the order of CCE(A) 3.1 In view of the findings the appeals on disposed in above terms. (Pronounced in Court)
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