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2005 (1) TMI 175 - AT - Central ExciseExtract: .......208 and M/s. Hindustan Zinc Ltd. v. C.C.E., Visakhapatnam Final Order Nos. 1625-1628/2004 dated 19-10-2004 wherein such a view has been taken. 5. In the light of the discussion made above, we do not find any illegality in the impugned order under challenge of the Commissioner (Appeals) and the same is upheld. The appeal of the Revenue is dismissed.
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