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2002 (4) TMI 161 - AT - Central ExciseExtract: .......bove) and denied the benefit of exemption notification to the appellants in respect of the AED. Therefore, we do not find any legal infirmity or illegality in their orders. Consequently, the impugned order of the Commissioner (Appeals) against the appellants, is upheld. 7. The appeal of the appellants being without merit is ordered to be dismissed.
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