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2005 (2) TMI 335 - AT - Central ExciseExtract: ....... the lower appellate authority in the impugned order is quite in accordance with the Hon ble Supreme Court s ruling in the case of Mafatlal Industries Ltd. v. U.O.I. 1997 (89) E.L.T. 247 (S.C.) . 3. In the result, the impugned order is sustained and this appeal is dismissed. (Operative portion of the order was pronounced in open Court on 10-2-2005)
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