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2000 (8) TMI 201 - AT - Central ExciseExtract: ........ and Final Order No. 852/99-C dated 16-9-99 in the case of M/s. Smithkline Beechem Consumer Health Care Ltd. Following the ratio of the above orders which in turn are based upon the Apex Court Judgement in the case of Mafatlal Industries case, we hold that the appellants are entited to the refund, set aside the impugned order and allow the appeal.
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