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2001 (12) TMI 96 - CGOVT - Central ExciseExtract: .......atio of the above decision to the facts of the present case, which are covered in all fours, Govt. would not like to interfere with the impugned orders of the Commissioner (Appeals). However, the original authority shall bear in mind the observations contained in the preceding paragraph for taking appropriate decisions in the matter. 6. So ordered.
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