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1999 (6) TMI 159 - AT - Central ExciseExtract: .......tended by the respondent Trade Notice No. 12/91 cannot apply to this case. So under these circumstances the contention of the respondent has to be accepted in view of the ruling in 1996 (84) E.L.T. 44 which supports the impugned order. So I pass the following order ORDER For the reasons stated above, the appeal cannot be allowed and it is rejected.
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