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2005 (9) TMI 205 - CESTAT, NEW DELHIExtract: .......old rolling machine, the maximum number of machines became two and accordingly duty was to be levied on the basis of two machines under Rule 96ZB(2) of the said rules. Therefore, there is no warrant for the interference with the impugned orders of the Commissioner (Appeals). The appeal is, therefore, dismissed. (Dictated in open Court on 30-9-2005)
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