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2004 (4) TMI 139 - AT - Central ExciseExtract: .......ced in the said judgment is squarely applicable to the facts of the instant case. Hence, we are unable to uphold the impugned order passed by the Commissioner to club the clearances of the three units with that of the appellant s unit. 15.Accordingly, the appeal succeeds and the same is allowed with consequential relief, in accordance with the law.
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