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2007 (9) TMI 680 - PUNJAB AND HARYANA HIGH COURTExtract: ....... Central Excise, Ludhiana v. M/s Omkar Steel Tubes (P) Ltd. (C.E.A. No. 5 of 2007, decided on 28.8.2007) and Commissioner of Central Excise, Ludhiana v. M/s Crop Chemical India Ltd. and another (C.E.A. No. 6 of 2007, decided on 31.8.2007). In view of the above, instant appeal fails and the same is dismissed in terms of the aforementioned judgments.
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