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2003 (7) TMI 709 - CESTAT NEW DELHIExtract: .......v. Commissioner of Central Excise, Meerut (supra) in respect of Press-mud, the Tribunal specifically held that provisions of Rule 57CC of the Central Excise Rules are not attractive and the appeal filed by the Revenue was dismissed. In view of the decision of the Hon'ble Supreme Court, we find no merit in the appeals. The appeals are dismissed.
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