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2004 (12) TMI 154 - AT - Central ExciseExtract: ......., no duty can be demanded. The ratio of law laid down in these cases also squarely covers the issue involved in the present cases. 9. In the light of the discussions made above, we do not find any illegality in the impugned order of the Commissioner (Appeals) and the same is upheld in all these appeals. 10. The appeals of the Revenue are dismissed.
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