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2004 (6) TMI 105 - AT - Central ExciseExtract: .......as that judgment is not in consonance with the law laid down by the Apex Court in the case of MRF Ltd. case. Therefore, respectfully following the judgment rendered by the Tribunal in the case of CCE v. Maharashtra Cylinder Ltd. and that of the Apex Court in the case of MRF Ltd. (supra), there is no merit in these appeals and the same are rejected.
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