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1995 (11) TMI 462 - Commissioner - Central ExciseExtract: .......rmaceutical Manufacturers’ Association of TAMIL NADU,” also supports the case of the appellants, although the authority for these views is not known. Having regard to above, I do not, concur with the findings/reasonings of the lower authority. Therefore the impugned order is set aside and the appeal is allowed with consequential relief.
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