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2004 (10) TMI 172 - AT - Central ExciseExtract: .......tant Commissioner by issuing a show cause notice demanding duty which was refunded to the appellants. Following the ratio of the decision of the Supreme Court in the case of Hindustan Metal Pressing Works v. CCE, Pune (Supra), I find that the order of the Commissioner (Appeals) is not correct in law and the same is set aside. The appeal is allowed.
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