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1998 (1) TMI 235 - AT - Central ExciseExtract: ....... (85) E.L.T. 157. Therefore the findings of the Asstt. Collector on this count also sustain and are upheld. Since no contest is made on that portion where the refund is ordered, we do not go into that aspect. 15. emsp On the basis of above findings, we uphold the order of Collector (Appeals) and dismiss the appeal. These two appeals are so decided.
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