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2005 (7) TMI 233 - CESTAT, NEW DELHIExtract: .......ions of Central Excise Rule 33 and also the decision of this Hon ble Tribunal in the case of CCE, Cochin v. Cochin Refinery (supra) we find that the Adjudication Order is not sustainable and is liable to be struck down. The appeal is, therefore, allowed with consequential relief, if any. (Operative portion of the Order pronounced in the Open Court)
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