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2003 (10) TMI 196 - AT - Central ExciseExtract: .......loskar Oil Engine to the larger bench and propounded the view as expressed in Bajaj Tempo. In this situation, we find no ground to differ with Bajaj Tempo and therefore to interfere with the order of the Commissioner (Appeals). We also note that the ratio of Bajaj Tempo has been applied by a number of benches of this Tribunal. 5. Appeals dismissed.
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