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2000 (9) TMI 535 - AT - Central ExciseExtract: .......the Hon rsquo ble Apex Court did not admit the appeal and have dismissed the same as can be seen from 2000 (120) E.L.T. A119. As the issue is now fully settled, there is no need to refer the matter to the Larger Bench. Therefore, by applying the ratio of the Elgi Ultra Appliances Ltd. case, the impugned order is set aside and the appeal is allowed.
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