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2003 (2) TMI 113 - AT - Central ExciseExtract: .......ery issue stands decided in favour of the Respondents in their own matter M/s. Munjal Gases v. CCE, Chandigarh, Final order No. 500-501/99-C, dated 21-6-99 . It is also not the case of the Revenue that the said decision has been reversed by any higher forum. Accordingly, there is no merit in the appeal filed by the Revenue and the same is rejected.
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