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2004 (12) TMI 177 - AT - Central ExciseExtract: .......exempted from the purview of the Notification in terms of the Tribunal ruling rendered in the case of C.C.E., Jaipur-II v. Mewar Bartan Nirman Udyog - 2002 (146) E.L.T. 644 (Tri. - Del.). The Commissioner has rightly followed this judgment, which squarely applies to the facts of the case. There is no merit in these appeal and the same are rejected.
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