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1997 (1) TMI 364 - CEGAT, NEW DELHIExtract: ....... Court as the appeal against it has been dismissed by the Apex Court as reported in 1996 (85) E.L.T. A-128. 4. emsp We have considered the above submissions. We observe that the ld. Counsel is correct, therefore, respectfully following the ratio of the Tribunal rsquo s Order, and the Hon rsquo ble Supreme Court rsquo s Order, we dismiss the appeal.
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