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2001 (2) TMI 178 - AT - Central ExciseExtract: ....... against the registered dealer and not against the appellants before me. I also find that the ratio of the judgment cited and relied upon by the Counsel of the appellant squarely covers the present case. In the circumstances all the five appeals are allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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