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2005 (1) TMI 179 - AT - Central ExciseExtract: .......ted in view of the law laid down by the Tribunal in Pepsico India Holdings (P) Ltd. v. CCE, Mumbai 2004 (163) E.L.T. 478 . 9. In light of the discussion made above, the impugned order cannot be sustained against any of the appellants and the same is set aside in toto. The appeals of the appellants are accepted with consequential relief, as per law.
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