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1993 (11) TMI 130 - AT - Central ExciseExtract: .......nce the Tribunal rsquo s order in case of Alcobex Metals. 42. emsp In view of the above discussions, I hold that in the facts and circumstances of this matter, Department rsquo s case remains unsubstantiated on all counts and the impugned order is liable to be set aside. 43. The appeal is, therefore, accepted as already announced in the open Court.
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