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1997 (10) TMI 232 - AT - Central ExciseExtract: .......preciated and clearly laid down by the Tribunal in the light of Hon rsquo ble Supreme Court judgments, therefore, the Commissioner rsquo s reliance on a judgment which has been set aside, is totally unjustified. In that view of the matter respectfully following the ratio of the judgments cited, the impugned orders are set aside and appeals allowed.
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