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2005 (10) TMI 156 - CESTAT, MUMBAIExtract: .......entral Excise, Madras v. Lupin Lab. P. Ltd. - 2003 (162) E.L.T. 803 (Trib.-.Del.). We find no reason therefore to uphold the orders impugned on the grounds as arrived at by the lower authorities. 4. Consequently the appeals in this case of the assessee and the loan licencee after setting aside the orders impugned, are allowed. (Pronounced in Court)
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