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2000 (7) TMI 123 - CEGAT, NEW DELHIExtract: .......ned consultant are distinguishable and are not applicable to the facts in the present proceedings before me. 8.Taking all the relevant facts and circumstances into account, I agree with the view taken by the learned Commissioner of Central Excise (Appeals). As a result, there is no merit in this appeal and the same is rejected. Ordered accordingly.
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