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2000 (8) TMI 157 - AT - CustomsExtract: .......licant was an actual user and certificate to that effect was regularly being submitted to the Central Excise Authorities, we find no legal infirmity in the findings of the ld. Commissioner. In the circumstances, we uphold the impugned order and reject the appeal. The Cross Objections filed by the respondents are also disposed of in the above terms.
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