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2001 (2) TMI 536 - AT - Central ExciseExtract: .......under Rule 57G only. The same view is held in the decision of the Tribunal relied upon by the lower appellate authority and also in the case of M and B Footwear (supra). In view of this position in law, there is no ground to interfere in the order of Commissioner (Appeals). Revenue Appeal therefore has no merit and the same is accordingly rejected.
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