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2004 (8) TMI 124 - AT - Central ExciseExtract: .......Premier Induction (P) Ltd. 8.In the light of what has been stated above, we affirm the dictum in the S.B.S. Organic s Order and answer the reference in favour of the assessee. Further, since no other issue is involved in the present case, the appeal itself is allowed with consequential relief to the appellant after setting aside the impugned order.
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