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1997 (9) TMI 192 - AT - Central ExciseExtract: .......learned Commissioner has rightly applied the ratio of the aforesaid judgment to the present case and has further rightly relied upon the case of Siyaram Platex (P) Ltd. (supra). 10. emsp In view of the above position, the Department rsquo s appeal is rejected and the cross objection is disposed of accordingly as already announced in the open Court.
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