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2007 (5) TMI 615 - CESTAT, CHENNAIExtract: .......317 (CEGAT-Ban.) 2003 (161) ELT 285 (Tri.-Bang.) as affirmed by apex Court in 2004 (163) ELT A.53 (S.C.) and as also Final Order No. 1094/2006 dated 15.11.2006 reported in 2007 (81) RLT (CESTAT-Che.) passed by the Division Bench of the Tribunal at Chennai in Appeal No. E/373/2000. 3. The appeal stands allowed. Dictated and pronounced in open Court.
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