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2000 (11) TMI 790 - CEGAT, NEW DELHIExtract: .......Excise (Appeals) in the present proceedings is valid and does not call for any interference. 23. emsp Accordingly, the appeal filed by M/s. Tirupati is rejected. 24. emsp As a result, the appeal filed by the Revenue is allowed by way of remand and the appeal filed by M/s. Tirupati is rejected. Both these appeals are disposed of in the above manner.
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