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2004 (1) TMI 261 - AT - Central ExciseExtract: .......y and he was required to decide the issue in accordance with law as also the precedent decisions. He himself has observed that the appellant is undertaking the process of rewinding and reconditioning of old bearings. 10. In view of foregoing discussions we set aside the impugned order and allow the appeal with consequential relief to the appellant.
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