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1998 (3) TMI 435 - AT - Central ExciseExtract: .......fully considered the pleas advanced from both sides. We agree with the pleas of the ld. Advocate for the appellants that this issue is fully covered by the aforesaid two judgments of this Bench i.e. (i) Sree Biswa Vijaya Industries and (ii) Shamsuddin Akbar Khan and Co. Consequently, we allow the appeals with consequential relief to the appellants.
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