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2005 (3) TMI 256 - AT - Central ExciseExtract: .......w was expressed in the Trac air Conditioning Systems Ltd. v. Commissioner of Central Excise, Bangalore - 2005 (180) E.L.T. 327. In view of above discussion, the appeal is deserved to be allowed. 5. Consequently, I allow the appeal and set aside the impugned order with consequential benefit to the appellant. The Stay is also disposed of accordingly.
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