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1997 (7) TMI 121 - SCH - Central ExciseExtract: .......fact that the Department itself has accepted the Tribunal s view taken in Sikka Heat Treatment Centre (supra), we also find that this is the more appropriate view to take in the facts of the case. These appeals have, therefore, to be allowed. 3. Consequently, these appeals are allowed. The impugned judgments of the Tribunal are set aside. No costs.
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