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2000 (7) TMI 433 - CEGAT, CHENNAIExtract: .......tinguish the decision in the case of H and R Johnson (India) Ltd. and other cases and his reliance upon the Hindustan Mineral Products v. U.O.I. as reported in 1994 (72) E.L.T. 23 (Bombay) cannot be upheld. 4. emsp In view of our findings we set aside the order of the Commissioner (Appeals) and allow the appeal with consequential relief as per law.
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