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2000 (5) TMI 520 - CEGAT, MUMBAIExtract: .......ent in the case of Ponds India Ltd. - 1989 (44) E.L.T. 185 was later adopted by the Supreme Court in their judgment in the case of Geep Industrial Syndicate Ltd. v. C.C.E. - 1997 (90) E.L.T. 271. We do not find from the submissions made in the appeal memorandum that these findings could be distinguished. The appeal does not succeed and is dismissed
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