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2001 (8) TMI 166 - AT - Central ExciseExtract: ....... the issue in the present appeal stands squarely covered in favour of the respondent by the Tribunal s decision in their own case reported in 2001 (130) E.L.T. 359 (Tri. - Del.) as rightly found by ld. Commissioner (Appeals). Accordingly, we reject the appeal of the Revenue. The Cross Objections filed by the respondents are also hereby disposed of.
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