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2004 (4) TMI 146 - AT - Central ExciseExtract: .......termined under Rule 4 or Rule 5. (e) The Respondent s grounds, of goods not been identical and only similar, has no force, since Rule 4 uses the word such goods and not similar or identical goods , moreover no challenge to the adjustments not granted on facts is being made. 2. Consequently the Revenue s appeal is allowed, cross objection dismissed.
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