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2001 (9) TMI 1139 - AT - Central ExciseExtract: .......NDIA DIVISION v. CCE., 1995 (77) ELT 511 (SC). This ratio has since been followed in large number of cases, the appeal filed by the Commissioner of Central Excise only on this very ground in respect of similar orders have also been rejected. WE do not find any merit in the appeal and hence same is rejected. (Pronounced & Dictated in Open Court)
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