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1999 (10) TMI 327 - CEGAT, NEW DELHIExtract: .......ation is identical. Following the rationale of the Tribunal decision in C.C.E., Chandigarh v. M/s. Nehar International Ltd. Final Order No. R/76/97-NB (DB), dated 2-12-1997, 1999 (107) E.L.T. 422 (Tribunal) , we hold that no point of law is involved in the present application also. 8. emsp In the result, we reject the instant Reference Application.
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