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2000 (9) TMI 388 - AT - Central ExciseExtract: .......bout the transformer becoming of a better model with high capacity and not a new distinct commodity known as such in the market. Thus following the ratio of the Supreme Court s decision, relied upon by the ld. Advocate for the Respondents, we find no reason to interfere with the impugned Order. Accordingly we reject the appeal filed by the Revenue.
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