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2003 (7) TMI 207 - CESTAT, BANGALOREExtract: ....... cannot be supported, in view of the Apex Court finding in the case of Metal Forging and Anr. 2002 (146) E.L.T. 241 (S.C.) 2002 (53) RLT 507 . (c) In view of the findings the demands as determined cannot be upheld. 6. In view of our findings, the orders of the lower authorities are set aside and appeals allowed with consequential relief as per law.
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