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1998 (7) TMI 437 - CEGAT, NEW DELHIExtract: .......n Udyog (supra), we do not consider it necessary to discuss the order passed by the Collector of Central Excise and Customs (Appeals), Cochin and other case law referred to by the appellants. 14. emsp Taking all the relevant facts and considerations into account, we do not find any merit in this appeal and the same is rejected. Ordered accordingly.
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