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2003 (9) TMI 155 - AT - Central ExciseExtract: .......be given precedent over the Tribunal decisions. Respectfully, following the decision of the Hon ble High Court in the case of Kirloskar Brothers Ltd. v. Union of India and Others and the decision of Hon ble Andhra Pradesh High Court in the case of Nizam Sugar Factory Ltd. v. CCE, I find no infirmity in the impugned order. The appeals are dismissed.
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