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1999 (9) TMI 372 - AT - Central ExciseExtract: .......nufacture as has been held by the Tribunal in the case of Elecon (supra) which in turn relies on a number of judgments of Tribunal as well as the Hon rsquo ble High Court. 6. emsp In view of the foregoing discussions and findings, we set aside the impugned order on this ground alone and allow the appeals with consequential relief to the appellants.
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