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2004 (1) TMI 218 - AT - Central ExciseExtract: .......tter in above fashion, the Commissioner could have avoided filing the instant appeal on the basis of grounds which do not exist in the Rule 57F(13), as held by the Deputy Commissioner himself. 9. In view of these discussions, I do not find any merits in the Revenue appeal and hence the same is rejected and the impugned order-in-appeal is sustained.
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