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2003 (9) TMI 251 - AT - Central ExciseExtract: ....... belongs to another person Therefore, the ground No. (2) is also rejected. 16.Accordingly, we reject the appeal filed by the Revenue. 17.Under these circumstances, we hold that the impugned order-in-appeal passed by the ld. Commissioner (Appeals) is correct in law and does not call for interference. 18.Accordingly, the Revenue s appeal is rejected.
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