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1999 (4) TMI 215 - CEGAT, MUMBAIExtract: .......s not also registered with DGTD. Both these decisions are therefore different in facts. On the other hand the decision of the Tribunal in C.C.E. v. P.H. Industries and Ors. - 1998 (103) E.L.T. 528 (Tribunal) 1998 (28) RLT 215 is on similar facts and its ratio will, therefore, apply. 8. emsp We therefore see no reason to interfere. Appeal dismissed.
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