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2005 (1) TMI 230 - AT - Central ExciseExtract: .......r Engineering Works 2000 (122) E.L.T. 831(Tri) and CCE v Haji Patrawala Pvt Ltd. 1999 (114) E.L.T. 620 has no applicability. Following the ratio of the decision in the case of Goa paints and Allied products cited above, which has been approved by the Apex Court, the impugned Order is set aside and appeal is allowed with consequential relief if any.
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