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2007 (6) TMI 536 - CESTAT MUMBAIExtract: .......r (Appeals) has followed the law as settled by the Hon’ble High Court of Bombay in the case of Commissioner of Central Excise v. Gaurav Mercantiles Ltd. 2005 (190) E.L.T. 11 (Bom.) . 6. Accordingly, in the facts and circumstances of the case I do not find any merits in the appeal of Revenue and the appeal is rejected. (Dictated in Court)
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