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2003 (7) TMI 201 - CESTAT, MUMBAIExtract: ....... Dhampur Sugar Mills decision the above Supreme Court judgment has been relied upon. 12.Following the ratio of the Tribunal s order in the cases of Dhampur Sugar Mills and Malhotra Steel Products I uphold the findings of the lower appellate authority that the appeals filed before him by the Department were not maintainable and reject these appeals.
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