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2003 (2) TMI 135 - AT - Central ExciseExtract: ....... any. In these facts and circumstances, we are of the view that the appellant s case is covered in their favour by the decision of this Tribunal in the case of Manohar Brothers (Capacitors) (P) Ltd. v. CCE, Mumbai - 1999 (107) E.L.T. 813. 5. In view of what is stated above, the appeal is allowed with consequential relief, if any, to the appellants.
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