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2004 (1) TMI 138 - AT - Central ExciseExtract: .......in favour of the appellant. 4. The third issue is covered in favour of the assessee by the ratio of the decision of the Supreme Court in Baroda Electric Meters Ltd. v. Collector of Central Excise - 1997 (94) E.L.T. 13 (S.C.). We, therefore, decide this issue in favour of the appellant. 5. In the light of the above, the appeal stands partly allowed.
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