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1997 (12) TMI 182 - AT - Central ExciseExtract: .......ilar. This Tribunal is working under the jurisdiction of the High Court of Bombay. In paragraph 8 of the judgment, the Bombay High Court has elucidated as to how Supreme Court judgment is not applicable in that case. Hence following the Bombay High Court judgment and for the reasons recorded by my brother, I agree that the appeal has to be allowed.
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