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1993 (3) TMI 222 - CEGAT, NEW DELHIExtract: .......ector of Central Excise 1989 (44) E.L.T. 794 are quite relevant to the facts of this case. Applying these rulings, the orders of the lower authorities have to be set aside by allowing this appeal. 4. Respectfully following the above ratio, we set aside the impugned order and allow the appeal with consequential relief, if any, due to the appellants.
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