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2003 (2) TMI 102 - AT - Central ExciseExtract: .......ly. Following the ratio of these decisions we reject the Appeal filed by the Revenue. 4. The decision in the case of A.P. Basava Prabhu is not applicable as the facts are different inasmuch as the Respondents therein were purchasing Eucalyptus oil in bulk. Following the ratio of these decisions, we set aside the impugned Order and allow the Appeal.
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