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2004 (3) TMI 101 - AT - Central ExciseExtract: ....... (India) Ltd. (supra) is not applicable to the facts of the present case. As we approved the decision of the Tribunal in the case of Commissioner of Central Excise, Calcutta-IV v. Fort William Co. Ltd. (supra), which is fully applicable on the facts of the present case, the impugned order is set aside and the appeal filed by the Revenue is allowed.
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