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2005 (1) TMI 724 - CESTAT BANGALOREExtract: .......nt v. CCE, Belgaum (supra) by following the earlier ruling of the Tribunal rendered in the case of Gujarat Ambuja Cements Ltd. We find all the citations squarely apply to the facts of the case. There is no merit in the Revenue appeals and the same are rejected. (Operative portion of this Order was pronounced in open court on conclusion of hearing).
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