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2002 (6) TMI 79 - AT - Central ExciseExtract: .......for the appellant also drawn our attention to the decision of the Tribunal in CCE v. Ratan Tarpaulin Water Proof Industries - 2000 (126) ELT 782. The ratio of that decision which has been applied in Ducksole (I) Ltd. v. CCE - 2000 (125) E.L.T. 830 find support with our decision. 9. The appeal is accordingly allowed and the impugned order set aside.
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