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2005 (1) TMI 208 - CESTAT, NEW DELHI
Extract:
.......o the law pronounced by the Apex Court in Mafatlal Industries and CCE, Mumbai v. Allied Photographics India Ltd. (supra) referred to above, cannot be applied to the case of the appellants. 12. In the light of discussion made above, we do not find any illegality in the impugned order and the same is upheld. The appeal of the appellants is dismissed.