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2000 (2) TMI 131 - AT - Central ExciseExtract: .......e i.e. C.C.E. v. Metro Tyres Ltd. reported in 1996 (82) E.L.T. 95 and the appeal filed by the revenue against this decision, was dismissed by the Hon ble Supreme Court reported in 1997 (94) E.L.T. A 51. In view of the settled position of law, as discussed above, I find no infirmity in the impugned order. The appeal filed by the revenue is rejected.
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