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1993 (10) TMI 158 - CEGAT, NEW DELHIExtract: .......emsp This is further confirmed by the Tribunal decision in the case of G.S. Industries (supra) and the G.O.I. decision in the case of Eagle Flasks (supra). 9. Respectfully following the ratio of these decisions, we uphold the Order-in-Appeal and reject the appeal of the Department. 10. The appeal and the Cross-Objection are disposed of accordingly.
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