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1997 (9) TMI 616 - AT - Central ExciseExtract: .......ardson & Crudas is confined to its own facts and no general principle of law can be derived to make it applicable to other cases. 6. In view of the settled position so far as Tribunal is concerned and in view of the other High Court judgements relied upon by the learned advocate, we allow this appeal with consequential relief to the appellants.
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