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2013 (6) TMI 767 - AT - Central ExciseExtract: ....... ides agree that the issue is squarely covered by the Hon’ble High Court of Karnataka in the case of CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. 2011(23) STR 444 (Kar.) . Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief if any to the appellant. (Pronounced and dictated in open court)
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