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1996 (4) TMI 533 - CEGAT BOMBAYExtract: .......nts, we are of the view that the ratio of the judgment of the Apex Court in the case of Prestige Engineering (India) Ltd. v. Collector of Central Excise, Meerut 1994 (54) ECR 519 (SC) squarely applies to the case of the appellants. 7. In view of this, we set aside the impugned order and allow the appeal. (Dictated and pronounced in the open Court.)
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