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2001 (8) TMI 162 - AT - Central ExciseExtract: .......n the light of discussion made above. The impugned order passed by him, in our view, is perfectly valid and does not suffer from any legal infirmity so as to call for any interference and as such the same is upheld. 10.In view of the discussion made above, there is no merit in the appeal filed by the Revenue and the same is ordered to be dismissed.
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