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2005 (2) TMI 294 - AT - Central ExciseExtract: ....... The order of the adjudicating authority being contrary to the law laid down by the Apex Court in the above referred case, in our view, has been rightly set aside by the Commissioner (Appeals). 4. In view of the discussion made above, the impugned order of the Commissioner (Appeals) is upheld and both the appeals filed by the Revenue are dismissed.
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