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1998 (5) TMI 153 - CEGAT, NEW DELHIExtract: ....... been followed, has been submitted in the grounds of Appeal. 7. emsp Taking all the relevant facts and circumstances in to account we find that no material has been placed before us to justify any interference in the view taken by the ld. Collector, Central Excise (Appeal) Ghaziabad. We do not find any merit in this appeal and the same is rejected.
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