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2006 (3) TMI 31 - AT - Central ExciseExtract: .......es and would be assessed under Section 4 of the Central Excise Act, 1944 6 We are of the view that the said Larger Bench s decision is squarely applicable to the present case and hence, we do not find any reason to interfere with the order passed by the lower appellate authority and hence, we reject the department s appeal. (Dictated in open court)
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