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2002 (8) TMI 159 - AT - Central ExciseExtract: .......d. 5. After hearing the learned SDR and perusal of the records I find that Commissioner (Appeals) has wrongly allowed the appeal of respondent as the case is clearly based on admission of the respondent and the factual position has never been disputed so far. Therefore, the impugned order is set aside and the appeal filed by the Revenue is allowed.
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