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2004 (3) TMI 130 - AT - Central ExciseExtract: .......ent. This position is not disputed before us. Therefore we do not find any ground to interfere with the order of the Commissioner (Appeals) particularly in the light of the Tribunal s judgment in the case of Bentex Motor Control Industries v. CCE, New Delhi as reported in 2002 (139) E.L.T. 679 and we uphold the impugned order and reject the appeal.
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