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1995 (8) TMI 138 - AT - Central ExciseExtract: .......side the order of the lower authority. In view of what we have held above, we do not find it necessary to give our findings on the other points raised. rdquo 8. emsp We, therefore, follow the judgment of the High Court of Patna and the Tribunal rsquo s order extracted above and allow the appeal setting aside the order passed by the lower authority.
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