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2005 (2) TMI 839 - AT - Central ExciseExtract: ......., Vs. Commissioner of Central Excise, jaipur - 2001 (127) ELT 400 (Tri.Del) and Tirupati cigarettes Limited Vs. Commissioner of Central Excise, Ahmedabad - 1998 (29) RLT 78 (CEGAT). The ratio of the above orders is applicable on all force to the facts of the present case and following the same; we set aside the impugned order and allow the appeals.
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