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1992 (2) TMI 216 - AT - Central ExciseExtract: .......ly mis-conceived and mis-applied the rulings for no good reasons. 7. We do not see any reason to differ from the ruling rendered by the Punjab and Haryana High Court in the case of Food Specialities case (supra) as the said ruling covers the facts of the case in toto. Applying the ruling, the impugned orders are set aside and the appeal is allowed.
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