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2002 (11) TMI 154 - AT - Central ExciseExtract: .......reason to take a different basis in the facts of the present case. We, therefore, hold that the demand made on the basis of figures obtained on theoritical calculations cannot be sustained. In the result, the impugned order is set aside and the appeal stands allowed. The operative portion of this order was pronounced in the open Court on 19-9-2002.
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