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2000 (8) TMI 442 - AT - Central ExciseExtract: .......as made from M/s. Gopi Electronics, the appeal from the Revenue has made M/s. HMTD Engineering as the respondent. Apart from the lack of merit pointed out by us on the very threshold, on the wrong respondents being nominated, this appeal is bound to be dismissed. The appeal from the Revenue is dismissed. The Cross-objection also stands disposed of.
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