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2000 (10) TMI 479 - AT - Central ExciseExtract: .......ppeal is required to be rejected. We have also perused the judgments cited by the learned Counsel and the said rulings are applicable to the facts of the present case and hence there is no reason to take a different view in the matter. In view of the judgments cited above, there is no merit in the present appeal and therefore, the same is rejected.
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