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2000 (1) TMI 80 - AT - Central ExciseExtract: .......that while granting the relief, the Commissioner (Appeals) had followed the judgment of the Tribunal in the case of Gulzag Chemicals and Plastics Pvt. Ltd. v. C.C.E. as reported in 1993 (63) E.L.T. 710 and other judgments cited in his order. In that view of the matter, we do not find any merit in this Revenue appeal and hence, the same is rejected.
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