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2002 (7) TMI 169 - CEGAT, NEW DELHIExtract: ....... that of the Tribunal in the case of Madras Cements Ltd. v. CCE, Hyderabad referred to supra. Consequently, following the ratio of the judgment of the Hon ble Supreme Court in the case of Jaypee Rewa Cement and that of the Tribunal in the case of Madras Cements Ltd., we uphold the impugned order of the Commissioner (Appeals) and dismiss the appeal.
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