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2004 (8) TMI 165 - CESTAT, BANGALOREExtract: .......d Pulps and Paper Mills and in the case of M/s. Sri Vinayaka Paper Boards Pvt. Ltd. We are satisfied on perusal of the judgments that the issue is covered in their favour and hence by respectfully following the ratio of the cited judgments and the Board s Circular, the impugned order is set aside and the appeal is allowed with consequential relief.
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