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2013 (12) TMI 1551 - AT - Central ExciseExtract: ....... (P) Ltd. vs. CCE, NOIDA 2005 (191) ELT 653 (Tri-Del) 6. Inasmuch as the issue is settled, I find no reason to take a different view than the one taken by the original adjudicating authority as also by Commissioner (Appeals). Consequently, all the appeals filed by the Revenue are rejected. (operative part of the order pronounced in the open Court )
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