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2004 (2) TMI 121 - AT - Central ExciseExtract: .......d. According to us, the facts of the case are more akin to the facts in Weigand India (P) Ltd. and Chemguard Coatings Pvt. Ltd. rather than Chopra Appliances. 7. In the light of the above discussion, we do not find any reason to interfere with the view taken by the Commissioner (Appeals). In the result, the appeal filed by the Revenue is dismissed.
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