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1999 (8) TMI 557 - AT - Central ExciseExtract: .......bserved by the Tribunal in the case of G.S. Industries case, (supra), the department has not shown that the purchase of the lids was not on principal to principal basis and the Respondents had any interest in Sterling Components. In view of these facts we do not find any infirmity in the impugned order and we reject the appeal filed by the Revenue.
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