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2001 (1) TMI 167 - AT - Central ExciseExtract: ....... falling under Heading 5207.00. Inasmuch as the issue is settled in favour of the appellants by the above-referred decision, following the ratio of the same, we allow both the appeals by setting aside the Orders impugned in each case. 6.3. Inasmuch as the appellants have been allowed on merits, no Orders are being passed on the point of limitation.
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