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1999 (5) TMI 264 - AT - Central ExciseExtract: .......late in block form has duty paid. We also agree with the submissions made by the Respondents that the ratio of Apex Court judgment in the Prabhat Sound Studios fully applies in this case inasmuch as the Tariff entries in the present case and as was available in the case before the Apex Court are pari materia. Hence,we dismiss the Appeal of Revenue.
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