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1997 (5) TMI 190 - AT - Central ExciseExtract: .......il companies. 3. emsp As the facts are similar to the one which were before the Tribunal while deciding the Final Order No. 2373-2374/96-A, dated 9-4-1996, following the above decision, we do not agree with the view taken by the ld. Collector of Central Excise (Appeals) Bombay. Following the said decision, we allow the appeal and order accordingly.
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