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2000 (4) TMI 57 - AT - Central ExciseExtract: .......td. (supra) is confirmed by the Hon ble High Court in the case of C.C.E., Patna and Ors. v. Tata Engineering and Locomotive Company Ltd. Therefore, we find no reason to take a different view in the matter. Hence, the appeals are disposed of in terms of the decision of the Larger Bench of the Tribunal in the case of Union Carbide India Ltd. (supra).
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