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2005 (1) TMI 243 - AT - Central ExciseExtract: .......ntral Excise Rules, 2002. para 5) - Appeal allowed. The present case is squarely covered by the ratio rendered in the case of M/s. Micro Forge (I) Pvt. Ltd. Accordingly, appeal deserves to be allowed. Consequently, I set aside the impugned order and allow the appeal with consequential benefit to the appellants, if any. Pronounced in the open Court.
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