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2002 (5) TMI 184 - AT - Central ExciseExtract: .......ard is patently against the law. 13. In view of what has been referred and discussed above and taking into account the facts and circumstances of the case, the impugned order of the Commissioner cannot be legally sustained and the same is set aside. Both the appeals of the appellants are allowed with consequential relief, permissible under the law.
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