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2004 (6) TMI 150 - AT - Central ExciseExtract: .......h the judgments are not distinguishable and are required to be applied to the facts of the case. The citation referred by SDR is clearly distinguishable and not applicable to the facts of this case. Respectfully following the ratio of the above cited judgments, the impugned order is set aside and appeal is allowed with consequential relief, if any.
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